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2003 (1) TMI 100 - SC - Income TaxExtract: .......is an industry engaged in the processing of goods within the meaning of the notification dated November 1, 1965, requires to be set aside. In the result, the appeal is allowed and the impugned judgment and the order passed by the High Court is set aside and the writ petition filed by the respondent is dismissed. There shall be no order as to costs.
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