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Hindustan Lever Ltd vs The Municipal Corporation Of Greater ... on 26 April, 1995

13. Reliance was placed on a judgment of the Allahabad High Court in Commissioner of Income Tax Lucknow v. Kanodia Cold Storage reported in (100) 1975 ITR 185, Hindustan Lever v. Municipal Corporation of Greater Bombay (supra) and Gas Authority of India Ltd. v. Municipal Corporation of Delhi 1999 (78) DLT 584 where a Division Bench of this Court while considering the provisions of Section 116(3) of the DMC Act and after referring to Yarmouth v. France reported in 1987 (19) QBD 647, Jarrold v. John Good & Sons 1963 (1) All E.R. 141 and Indland Revenue v. Barclay Curcle (1969) 1 All E.R. 732 applied the functional test and held a Dry dock to be a plant.
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