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    <description>The Full Bench decision overturned the previous judgment, ruling that processes like bleaching, dyeing, and printing of grey cloth constitute the manufacture or production of textiles. The judgment favored the assessee, rejecting the Revenue&#039;s argument based on a previous case law. It clarified the scope of manufacturing activities in the textile industry and affirmed the entitlement to development rebate under the Income-tax Act, 1961.</description>
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