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1991 (4) TMI 125 - HC - Income TaxExtract: .......ning of the Punjab and Haryana High Court in CIT v. S. Warriam Singh Cold Stores 1989 178 ITR 585. Accordingly, we hold that the assessee is an industrial company within the meaning of section 2(7)(c) of the Finance Act, 1973. We answer the question referred to us in the affirmative and in favour of the assessee. There will be no order as to costs.
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