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1997 (4) TMI 6 - SC - Income TaxIndustrial Company - according to the assessee, it is engaged in the "business of processing of goods" and so entitled to the concessional rate of income-tax - Whether "refrigeration" and "fumigation" are of the same or similar import, or whether there is any difference, is a matter which requires a close look - Whether the appellant is an 'industrial company' as defined in the respective Finance Acts and can be taxed only at 55 per cent - matter remanded
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