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1996 (7) TMI 588 - MADHYA PRADESH HIGH COURTExtract: .......such, the building which houses the plant is a plant. Therefore, the plant includes within its ambit building in which machineries are housed. The same view has been taken by Allahabad High Court in the case of Kanodia Cold Storage (supra). 5. In the result, both the aforesaid questions of law are answered against Revenue and in favour of assessee.
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