Meaning of “Articles or things”

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Case Name : Cit v. Venkateswara hatchery (p.) Ltd. Citation : [1996] 86 Taxman 235 (ap) Court : Andhra pradesh high court Section : 32a Meaning : By enlarging the amplitude of the expression ‘articles or things’, to embrace within its scope chicks which are marketed for consumption, no violence is done to the normal…

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