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1988 (11) TMI 76 - HC - Income TaxExtract: ......., it may urge before the Tribunal that its lubricating oil was a petrochemical and fell within the said item (18). We make it clear that we express no opinion in regard to the entitlement of the assessee to do so. In the premises, the question posed to us is answered in the negative and in favour of the Revenue. There shall be no order as to costs.
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