https://www.taxtmi.com/caselaws?id=70879 Whether an enterprise that produces bricks, roofing, flooring and timber for use in its construction contracts is predominantly a manufacturing undertaking was decided by applying the principle that production of significant inputs incorporated into the final product constitutes manufacturing; where such manufacturing is predominant, the levy of additional income-tax under section 104 cannot be sustained. The tribunal concluded the assessee's self-manufacture of those inputs and their incorporation into buildings amounted to predominant manufacturing activity and set aside the additional-tax orders. en-us Thu, 10 Oct 1991 00:00:00 +0530 Tue, 19 Apr 2011 17:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70879 Whether an enterprise that produces bricks, roofing, flooring and timber for use in its construction contracts is predominantly a manufacturing undertaking was decided by applying the principle that production of significant inputs incorporated into the final product constitutes manufacturing; where such manufacturing is predominant, the levy of additional income-tax under section 104 cannot be sustained. The tribunal concluded the assessee's self-manufacture of those inputs and their incorporation into buildings amounted to predominant manufacturing activity and set aside the additional-tax orders. Case-Laws Income Tax Thu, 10 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70879