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1979 (7) TMI 37 - HC - Income TaxExtract: .......ich is the general rate applicable to machinery and plant, for which no special rate has been prescribed in the Appendix, we do not think it proper or necessary to go into this aspect. The question referred is accordingly answered in the negative and in favour of the revenue. The revenue will be entitled to its costs. Counsel s fee Rs. 500 one set.
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