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1938 (3) TMI 19 - HC - Income TaxExtract: .......utility confined to a section of the public, i.e., those interested in commerce. I think, therefore, that the assessees do not bring themselves within the exemption contained in Sec. 4(3) and that the answer to the first question must, therefore, be in the affirmative. The second question also will be answered in the affirmative. Kania, J.-I agree.
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