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1979 (2) TMI 36 - MADRAS HIGH COURTExtract: .......run counter to the intendment of the statutory provision, which excludes jewellery from exemption wholly (i) by excluding the exemption under s. 5(1)(viii) and (ii) by deleting cl. (xv). The result is that the questions are answered in the negative and in favour of the revenue. The CWT, Madras, would be entitled to his costs. Counsel s fee Rs. 500.
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