1982 (7) TMI 101

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..... t the said firm is engaged in processing or manufacturing of goods. The WTO has rejected this claim and the AAC of WT has confirmed the same. 2. Before us the ld. Counsel for the assessee has placed reliance mainly upon the decision of the Gujarat High Court in the case of CIT vs. M/s Ajay Printery Pvt. Ltd. (1965) 58 ITR 811 (Guj). In that case the assessee firm was printing on paper and produ .....

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