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1979 (2) TMI 65 - ANDHRA PRADESH HIGH COURTExtract: .......cussion shows that the groundnut oil mill in which the petitioner has an interest of the value of Rs. 1,08,757 is an industrial undertaking and to the extent of the said amount, he is entitled to exemption. The writ petition is, accordingly, allowed. Since, there is no direct decision on this question, we direct the parties to bear their own costs.
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