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1993 (12) TMI 35 - BOMBAY HIGH COURTExtract: .......or plant should be installed by the assessee. In view of this express requirement, we cannot import the ratio of the judgment of the Gujarat High Court into this section. In the premises, the question which is before us is answered in the affirmative and in favour of the Revenue. In the circumstances of the case, there will be no order as to costs.
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