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2012 (10) TMI 1225 - HC - Income TaxExtract: .......e Court has held that the process of conversion of limestone into lime and lime dust is a manufacturing process. Therefore, there is no merit in the contention of the revenue. Accordingly, all the questions are answered in favour of the assessee and against the revenue. 14. These appeals are disposed of in the aforesaid terms. No order as to costs.
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