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1997 (11) TMI 526 - HC - Income TaxExtract: .......id to be engaged in the business of processing of goods only if as a result of the process undertaken by him, there is some alteration in the nature or character of the goods. In view of the above, we answer the question referred to us in the negative, and in favour of the Revenue. The reference is disposed of accordingly with no order as to costs.
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