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1991 (1) TMI 98 - HC - Income TaxExtract: .......cumstances of the case, we are of the view that the Tribunal fell in error in holding that the tube-well and weighing machines do not fall within the meaning of plant. For the reasons aforesaid, we answer this question in this reference in the negative and in favour of the assessee. There will be no order as to costs. SHYAMAL KUMAR SEN J. -I agree.
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