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1981 (3) TMI 67 - MADHYA PRADESH HIGH COURTExtract: ....... straw-board is a priority industry under item No. 16 of the Vth Schedule to the I.T. Act, 1961, and, hence, the assessee is entitled to the necessary rebates as admissible under the Act to the priority industry in respect of the assessment years 1965-66/66-67. There shall be no order as to the costs which shall be borne by the parties as incurred.
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