<h1>Supreme Court of India rules blending tea as 'processing,' not 'manufacture,' under Income Tax Section 35B; no weighted deduction.</h1> The Supreme Court of India addressed the scope of 'manufacture' under Income Tax Section 35B, specifically questioning if processing activities like blending tea qualify for weighted deductions. The court concluded that the respondent's activity of blending tea constitutes 'processing' rather than 'production' or 'manufacture.' Since 'processing' is not included in Section 35B(1A), the respondent is not eligible for weighted deduction under this section. The decision clarifies that the definition of 'manufacture' under the Central Excise Act cannot be directly applied to the Income Tax context for determining eligibility for deductions.