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1969 (1) TMI 3 - SUPREME COURTBusiness of manufacture and sale of sugar and supply of electricity - an order for recovery was made under section 46(7) of the Income-tax Act, 1922 - argument that the movables were of no use to any person other than the purchaser of immovable property is without substance - sale of immovable property can not be resorted to only after adopting other methods - assessee's appeal is dismissed
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