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1996 (11) TMI 30 - MADHYA PRADESH HIGH COURTExtract: .......come to be acquired. In the present case, the chicks are only reared for a few days and they are developed thereafter they become broilers. Therefore, even after rearing, they remain chicks only. Hence, we are of the opinion that the view taken by the Tribunal is correct and we answer the reference against the assessee and in favour of the Revenue.
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