https://www.taxtmi.com/caselaws?id=70856 A company engaged in constructing concrete cast-in-situ bored piles and manufacturing the constituent parts was treated as an industrial company because the activity was characterised as manufacture of articles or things, not mere building construction. The distinction turned on the factual nature of the business: preparing piles and their individual components was accepted as manufacturing activity, while authority dealing with ordinary building construction was held inapplicable. The precedent recognising pile construction as manufacturing was applied, and the assessee was held entitled to industrial company status for the relevant finance years. en-us Sat, 27 Aug 1983 00:00:00 +0530 Tue, 19 Apr 2011 17:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70856 A company engaged in constructing concrete cast-in-situ bored piles and manufacturing the constituent parts was treated as an industrial company because the activity was characterised as manufacture of articles or things, not mere building construction. The distinction turned on the factual nature of the business: preparing piles and their individual components was accepted as manufacturing activity, while authority dealing with ordinary building construction was held inapplicable. The precedent recognising pile construction as manufacturing was applied, and the assessee was held entitled to industrial company status for the relevant finance years. Case-Laws Income Tax Sat, 27 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70856