https://www.taxtmi.com/caselaws?id=186416 The High Court upheld the Tribunal's decision, affirming that the appellant's crushing of manganese ore into powder constitutes manufacturing or production. The Court found the transformation process significant enough to qualify as manufacturing, or alternatively, as production. The appeal was dismissed based on the factual findings and the consistency with the previous judgment cited by the Tribunal. en-us Tue, 22 Jan 2008 00:00:00 +0530 Fri, 16 Sep 2016 17:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186416 The High Court upheld the Tribunal's decision, affirming that the appellant's crushing of manganese ore into powder constitutes manufacturing or production. The Court found the transformation process significant enough to qualify as manufacturing, or alternatively, as production. The appeal was dismissed based on the factual findings and the consistency with the previous judgment cited by the Tribunal. Case-Laws Income Tax Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186416