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1983 (7) TMI 22 - HC - Income TaxExtract: .......that the decision of the Tribunal in this case is in accord with the view taken by the Supreme Court that ginning amounts to a manufacturing process. Therefore, the assessee is entitled to the relief under s. 32A. We do not think there is any warrant for referring the questions sought to be referred. The petition is, therefore, dismissed. No costs.
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