1997 (12) TMI 115

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..... J.S. Verma, CJI, B.N. Kirpal and V.N. Khare, JJ. [Order]. - We have heard learned Counsel for the appellant-assessee and the learned Additional Solicitor General. We are satisfied that the conc .....

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..... being not merely incidental to their primary use. We hold that on account of the primary use of the articles in question being in connection with the packaging of cigarettes and the printing there be .....

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