https://www.taxtmi.com/caselaws?id=44085 The Project Imports Regulations, 1986 were upheld as valid, and the definition of "industrial plant" could lawfully exclude service establishments such as photographic studios from project import benefit. The binding Supreme Court decision governed the issue, so no fresh reconsideration of the validity challenge was required. The exclusion of photographic studios from the benefit was therefore sustained against the assessee. en-us Tue, 09 Nov 1993 00:00:00 +0530 Wed, 23 Jun 2010 09:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44085 The Project Imports Regulations, 1986 were upheld as valid, and the definition of "industrial plant" could lawfully exclude service establishments such as photographic studios from project import benefit. The binding Supreme Court decision governed the issue, so no fresh reconsideration of the validity challenge was required. The exclusion of photographic studios from the benefit was therefore sustained against the assessee. Case-Laws Customs Tue, 09 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44085