1991 (2) TMI 44

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.... the Wealth-tax Act, 1957, the Tribunal has stated the following question to this court: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that Chintamani Bros., a firm engaged in printing and sale of cotton sarees, is an industrial undertaking within the meaning of section 5(1)(xxxii) read with the Explanation to clause (xxxii) of section ....