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1984 (4) TMI 16 - HC - Income TaxExtract: ....... was not essential to involve subjecting the goods to a process, were in the nature of obiter. In conclusion, in view of what has been said above, we answer the question referred in the negative, i.e., in favour of the Revenue and against the assessee. In the circumstances of the case, the parties are left to bear their own costs of this reference.
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