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Commissioner, Trade Tax, U. P vs M/S D. S. M. Group Of Industries on 9 December, 2004

admissible only if the unit starts manufacturing such raw material, parts, intermediates or components as were not manufactured by it to such backward integration ... unit undertaking expansion modernization; and (c) of such raw material, parts, intermediate or components as were earlier imported from outside the State and not manufactured
Supreme Court of India Cites 9 - Cited by 9 - S N Variava - Full Document
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