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Company

was assessed as a company for the assessment for the year ending on the 31st day of March, 1948, or which is declared by general or special order of the Central Board of Revenue to be a

Workshop

on, but does not include any premises to which the provisions of s. 67 of the Factories Act, 1948 for the time being, apply. [Child Labour (Prohibition and Regulation) Act, 1986 (61 of 1986), s. 2(x)]

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