1982 (7) TMI 101

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....erox copy. She has claimed exemption u/s 5(1) (xxxii) of the WT Act on the ground that the said firm is engaged in processing or manufacturing of goods. The WTO has rejected this claim and the AAC of WT has confirmed the same. 2. Before us the ld. Counsel for the assessee has placed reliance mainly upon the decision of the Gujarat High Court in the case of CIT vs. M/s Ajay Printery Pvt. Ltd. (1....