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1975 (2) TMI 6 - ALLAHABAD HIGH COURTExtract: .......t change the nature of industry, if it is cottage industry otherwise, as explained above. We therefore, agree with the conclusion of the Tribunal, but for different reasons. We, accordingly, answer the question in the affirmative, in favour of the assessee and against the department. The assessee is entitled to the costs which we assess at Rs. 200.
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