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1983 (1) TMI 61 - HC - Wealth-taxExtract: .......ustrial undertaking. In this view, we are not inclined to agree with the view taken by the Tribunal in this case that the assessee is entitled to the benefit of s. 5(1)(xxxi) of the Act. Therefore, the question referred to in T.C. No. 305 of 1978 is answered in the negative and against the assessee. There will be no order as to costs in both cases.
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