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1998 (1) TMI 52 - HC - Income TaxExtract: .......vending of toddy will not amount to an industrial operation and is not an industrial undertaking. The establishment of the lessee is not an industrial undertaking and the assessee is not entitled for exemption under section 80HHA of the Act. Accordingly, questions Nos. (2) and (3) are also answered against the assessee and in favour of the Revenue.
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