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1987 (9) TMI 2 - SC - Income TaxRespondent supplied cool, filtered and chilled air through air-conditioning apparatus to the lessees in the building under consideration, it was an " industrial company " within the meaning of section 2(6)(d) - rate of tax applicable - Income-tax Appellate Tribunal and the High Court are right in holding that the question i.e. whether the respondent was an " industrial company ", is one of fact - no question of law arises
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