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1992 (7) TMI 36 - HC - Income TaxExtract: .......ion and reference may usefully be made to the case of Chrestien Mica Industries Ltd. v. State of Bihar 1961 12 STC 150 (SC), where the Supreme Court held that the process of mining mica is a process of production. Following the said decision, we feel that the answer to the question proposed is self-evident and therefore, this petition is dismissed.
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