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1979 (7) TMI 18 - HC - Income TaxExtract: .......cks for the purpose of servicing their vehicles and is, therefore, intimately bound up with the priority industry established by the assessee. The result is that the second question in the second set of references is answered in the affirmative and in favour of the assessee. The assessee will be entitled to its costs. Counsel s fee Rs. 500 one set.
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