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1993 (5) TMI 18 - ALLAHABAD HIGH COURTExtract: .......me cannot be said to be electrical machinery. The assessing authority was, therefore, not right in holding that the generator did not qualify for extra shift allowance. For the above reasons, the aforesaid common question referred to us is answered in the affirmative, that is, in favour of the assessee and against the Revenue. No order as to costs.
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