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1984 (12) TMI 37 - HC - Income TaxExtract: .......ntion of Parliament. In our opinion, therefore, the Tribunal is not right in holding that the items manufactured by the assessee will come within the meaning of item (2) in the Fifth Schedule to the Act entitling the assessee to the higher development rebate. In the result, we answer the second question in the negative and in favour of the Revenue.
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