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1985 (9) TMI 35 - HC - Income TaxExtract: .......f the assessee in the manufacture of products in the priority industry. The same view has been taken by this court and also the Madras High Court in the decisions referred to hereinabove. For the above reasons, we answer the question referred in the affirmative and in favour of the assessee. There will be no order as to costs. G. N. RAY J.-I agree.
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