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1996 (1) TMI 48 - MADRAS HIGH COURTExtract: .......not correct in coming to the conclusion that the assessee is an industrial company under the provisions of section 2(7)(c) of the Finance (No. 2) Act, 1977. Accordingly, we answer the question referred to us in the negative and in favour of the Department in both the assessment years under consideration. However, there will be no order as to costs.
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