1997 (8) TMI 31

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....rred the following questions of law for the opinion of this court under section 256(2) of the Income-tax Act, 1961 : "(1) Whether, on the facts and in the circumstances of the case, the expressions 'industrial undertaking' and 'industrial unit' according to section 35D includes an undertaking engaged in the transportation of goods by trucks? (2) Whether, on the facts and in the circumstances of ....