They then set out the nature, character and functioning of the said plates in the following words This photosensitive plate with steel backing is subjected to two exposures to ultraviolet rays which results in transfer of the film negative matter to the photosensitive plate.
2023 44 of 1988 and 670 76 of 1987 are preferred by the Revenue against the various judgments of the Tribunals.
670 76 of 1987 are preferred by the assessees.
2023 44 of 1988 and Civil Appeals Nos.
This batch of appeals except Civil Appeals Nos.
Civil Appeals Nos.
We shall first take up the appeals preferred by the Revenue.
