https://www.taxtmi.com/caselaws?id=6037 SC allowed the appeals and held that converting raw coffee berries into cured coffee beans constitutes manufacturing for the purposes of section 32A, entitling the assessee to investment allowance. The Court found "manufacture" must be given its ordinary meaning: a process producing a new and commercially distinct article, even if made up of several integrally connected steps. The High Court's contrary view that the activity was mere processing was reversed, and the appeals were allowed with costs. en-us Wed, 05 Sep 2001 00:00:00 +0530 Fri, 03 Oct 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6037 SC allowed the appeals and held that converting raw coffee berries into cured coffee beans constitutes manufacturing for the purposes of section 32A, entitling the assessee to investment allowance. The Court found "manufacture" must be given its ordinary meaning: a process producing a new and commercially distinct article, even if made up of several integrally connected steps. The High Court's contrary view that the activity was mere processing was reversed, and the appeals were allowed with costs. Case-Laws Income Tax Wed, 05 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6037