https://www.taxtmi.com/caselaws?id=70564 The Tribunal allowed the appeal, ruling in favor of the assessee based on the manufacturing nature of the operations performed on the rough castings. The judgment clarified the interpretation of relevant sections and emphasized that the transformation of raw materials into finished products qualified as manufacturing for the purpose of claiming statutory reliefs and allowances. en-us Wed, 30 May 1979 00:00:00 +0530 Mon, 18 Apr 2011 10:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70564 The Tribunal allowed the appeal, ruling in favor of the assessee based on the manufacturing nature of the operations performed on the rough castings. The judgment clarified the interpretation of relevant sections and emphasized that the transformation of raw materials into finished products qualified as manufacturing for the purpose of claiming statutory reliefs and allowances. Case-Laws Income Tax Wed, 30 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70564