https://www.taxtmi.com/circulars?id=4433 Production of cinematograph films constitutes manufacture or processing of goods for tax classification because a cinema film prepared for exhibition is materially and functionally distinct from the raw unexposed film loaded into a camera, so the finished product represents a processed good rather than merely a service. en-us Wed, 23 Jul 1969 00:00:00 +0530 Tue, 29 Jul 2008 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4433 Production of cinematograph films constitutes manufacture or processing of goods for tax classification because a cinema film prepared for exhibition is materially and functionally distinct from the raw unexposed film loaded into a camera, so the finished product represents a processed good rather than merely a service. Circulars Income Tax Wed, 23 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4433