2004 (7) TMI 71

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....court at the instance of the Revenue where the following question of law is referred to the court: "Whether, on the facts and in the circumstances of the case, the assessee company was an 'industrial company' within the meaning of clause 8(c) of Chapter 2 of the Finance Act, 1977?" The assessee is deriving income from supervision and commissioning of heaters and erection of gas generation plants....