https://www.taxtmi.com/caselaws?id=203391 Processing operations such as bleaching, dyeing, printing and finishing were treated as manufacture for cess purposes under Section 5A(1) of the Textile Committee Act, 1963, making textile processors liable to pay cess. The challenge to the demand notice for want of prior opportunity was rejected because a show cause notice had already been issued before the demand. The document states that the binding Supreme Court view was followed on the manufacture issue, and the demand was sustained as lawful. en-us Mon, 09 Feb 2009 00:00:00 +0530 Tue, 13 Feb 2018 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203391 Processing operations such as bleaching, dyeing, printing and finishing were treated as manufacture for cess purposes under Section 5A(1) of the Textile Committee Act, 1963, making textile processors liable to pay cess. The challenge to the demand notice for want of prior opportunity was rejected because a show cause notice had already been issued before the demand. The document states that the binding Supreme Court view was followed on the manufacture issue, and the demand was sustained as lawful. Case-Laws Indian Laws Mon, 09 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203391