1991 (1) TMI 65

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..... law in holding that preparation of biris from tendu leaves and tobacco can be called 'manufacturing or processing of goods' within the meaning of section 5(1)(xxxii) of the Wealth-tax Act, 1957 ? 2. If the answer to the above is in the affirmative, whether the Income-tax Appellate Tribunal was correct in law in holding that the firm, Messrs Ram Kishan Daya Ram and Co., was an industrial underta .....

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