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1977 (12) TMI 18 - MADRAS HIGH COURTExtract: .......cotton yarn, cloth, etc., in the assessment years 1964-65 to 1966-67 is not exempt from tax under section 11 of the Income-tax Act, 1961. We, accordingly, answer the questions referred for our opinion against the assessee and in favour of the revenue. The assessee will pay the costs of the revenue in both the cases. Advocate s fee Rs. 250. One set.
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