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1971 (2) TMI 18 - ALLAHABAD HIGH COURTAssessee is a federation of co-operative societies in the State of U. P - Whether Tribunal was right in holding that the income derived by the assessee-federation from the supply of coal to the nominees of the, Development Commissioner was not exempt under section 14(3)(i)(d) of the Act - it cannot be said that it was directly required in connection with any process of agriculture. Coal, therefore, is not an article which can be described as an article intended for agriculture - question referred is answered in the affirmative and against the assessee
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