Scope of exemption u/s10A.

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..... i) of sub-section (2) of this section. Clause (i) of sub-section (2) which lays down the condition with reference to the year of beginning of the activity of the undertaking, uses the words "manufacture or produce articles of things." 2. A question has been raised whether the industrial undertakings in Free Trade Zones which only assemble or process articles or things imported from abroad are en .....

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