1991 (1) TMI 65

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....ribunal : " 1. Whether the Income-tax Appellate Tribunal was correct in law in holding that preparation of biris from tendu leaves and tobacco can be called 'manufacturing or processing of goods' within the meaning of section 5(1)(xxxii) of the Wealth-tax Act, 1957 ? 2. If the answer to the above is in the affirmative, whether the Income-tax Appellate Tribunal was correct in law in holding t....