https://www.taxtmi.com/caselaws?id=152221 Cess under sections 5 and 6 of the Bengal Cess Act, 1880 is leviable on annual net profits derived from mines even where extracted ore is not sold as ore but is used by the mine-owner in manufacturing finished products. The charging language is not confined to a direct sale of the mineral in the form in which it is won. Where mining forms part of an integrated business, the profit attributable to the mining operation may be disintegrated and apportioned from the sale proceeds of the finished goods for assessment. The owner's use of the ore in further manufacture does not prevent the mining operation from yielding taxable profit in law. en-us Mon, 24 Sep 1962 00:00:00 +0530 Wed, 07 Aug 2013 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152221 Cess under sections 5 and 6 of the Bengal Cess Act, 1880 is leviable on annual net profits derived from mines even where extracted ore is not sold as ore but is used by the mine-owner in manufacturing finished products. The charging language is not confined to a direct sale of the mineral in the form in which it is won. Where mining forms part of an integrated business, the profit attributable to the mining operation may be disintegrated and apportioned from the sale proceeds of the finished goods for assessment. The owner's use of the ore in further manufacture does not prevent the mining operation from yielding taxable profit in law. Case-Laws Income Tax Mon, 24 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152221