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1999 (1) TMI 2 - SUPREME COURTAppellant purchased cloth and on that cloth embroidery work was done with the aid of imported machines. In some cases the cloth was thereafter dyed again to obtain an uniform colour. It said that, "after the embroidery finished product is something which in the realm of textile would be considered to be cloth entirely different from the basic cloth on which such embroidery work was done" - Held that machinery is entitled to the development rebate under section 33(1) (b) (B)(i)
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