High Court Upholds Tribunal Decision on Manufacturing Process Appeal

The Calcutta High Court dismissed the appeal (CEXA No. 54 of 2019) and connected stay application (G.A. No. 2116 of 2019) as the tribunal found in favor of the assessee regarding the manufacturing process, with no case of perversity established.

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The Calcutta High Court dismissed the appeal (CEXA No. 54 of 2019) and connected stay application (G.A. No. 2116 of 2019) as pure questions of fact were involved. The revenue claimed the final product was not manufactured, while the assessee argued that the process resulted in manufacture. The tribunal found in favor of the assessee, and no case of perversity was made out.

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