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1982 (8) TMI 146 - ITAT PATNAExtract: .......converted into firewood or plank, a new substance does come into being and such process can be termed as manufacture as the plank and firewood are quite different articles which come into being, out of logs after sawing them. Therefore, the assessee is entitled to exemption under s. 5(1)(xxxi) of the WT Act. 6. In the result, the appeal is allowed.
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