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1998 (2) TMI 561 - WEST BENGAL TAXATION TRIBUNALExtract: .......lants may be exempted from tax, parts of plants are not necessarily exempted from tax unless separately included in the Schedule. The scheme of the statute is, therefore, one which clearly negates the contention that because plants are excluded from the taxation net, parts of plants would automatically be similarly excluded. Applications dismissed.
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