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1985 (12) TMI 70 - ITAT ALLAHABAD-AExtract: .......ructure was constructed, they were independent product as such. The assessee was, therefore, engaged in the manufacture or production of articles independent of the activity of Jaiprakash Associates (P.) Ltd. We, therefore, hold that the assessee is entitled to the reliefs under all the above three sections. 8. In the result, the appeal is allowed.
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