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1982 (8) TMI 30 - ANDHRA PRADESH HIGH COURTExtract: .......the opinion that the Tribunal was right in holding that the assessee, a manufacturer of cotton yarn, falls within cl. 32 of the Fifth Schedule to the I.T. Act, and is accordingly entitled to development rebate at the rate of 25 . The question referred to is accordingly answered in the affirmative and in favour of the assessee. No order as to costs.
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