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1983 (12) TMI 9 - HC - Income TaxExtract: .......e process employed by the assessee such as warping, sizing and bleaching amount to manufacture of textiles without giving any reason for coming to such a conclusion is not legally tenable, we have to, therefore, answer both the questions in the negative and against the assessee. The assessee will pay the costs of the Revenue. Counsel s fee Rs. 500.
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