https://www.taxtmi.com/caselaws?id=2290 Cutting, sawing, sizing and polishing marble blocks into slabs and tiles is treated as manufacture or, at least, production for deduction purposes under Sections 80IA and 80IB. The governing test is whether the process converts an original material into a commercially usable or marketable commodity with a distinct character and utility. Raw marble blocks are not usable in their extracted form for building purposes, but processing them creates slabs and tiles that are marketable and usable. On that reasoning, such activity falls within the scope of manufacture or production under the income-tax deduction provisions. en-us Wed, 30 May 2007 00:00:00 +0530 Tue, 14 Jun 2011 04:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2290 Cutting, sawing, sizing and polishing marble blocks into slabs and tiles is treated as manufacture or, at least, production for deduction purposes under Sections 80IA and 80IB. The governing test is whether the process converts an original material into a commercially usable or marketable commodity with a distinct character and utility. Raw marble blocks are not usable in their extracted form for building purposes, but processing them creates slabs and tiles that are marketable and usable. On that reasoning, such activity falls within the scope of manufacture or production under the income-tax deduction provisions. Case-Laws Income Tax Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2290