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1996 (4) TMI 98 - PATNA HIGH COURTExtract: .......here the Supreme Court defined the plant. We have gone through the aforesaid judgments and we see no reason to differ with the view taken by the Delhi, Rajasthan and Andhra Pradesh High Courts. In this view of the matter, we answer the question in the affirmative against the Revenue and in favour of the assessee. There will be no order as to costs.
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