1982 (9) TMI 131

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.... firms, namely, M/s Mittal & Co., Project Works, Dholpur; M/s Mittal & Co., Dholpur and M/s Mittal &Co., Bombay (Barna), in which the assessee had her credit balances, constituted an industrial undertaking within the ambit of s. 5(1) (xxxii) of the WT Act, 1957. Admittedly, all the three firms were engaged in the construction of dams. So, the question is whether a firm engaged in the construction ....