https://www.taxtmi.com/caselaws?id=6690 Manufacturing business begins only when production of a finished commercial product actually starts; mere completion of the plant, preparatory activity, or consumption of limited raw material is not enough. On the stated facts, commencement was absent in the periods with no finished output, but present in the later years when substantial raw materials were used and marketable goods were produced or sold. A district board levy imposed on the operations of a sugar mill was treated as expenditure wholly and exclusively for business and was deductible as business expenditure. en-us Wed, 30 Mar 1966 00:00:00 +0530 Sun, 01 Feb 2009 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6690 Manufacturing business begins only when production of a finished commercial product actually starts; mere completion of the plant, preparatory activity, or consumption of limited raw material is not enough. On the stated facts, commencement was absent in the periods with no finished output, but present in the later years when substantial raw materials were used and marketable goods were produced or sold. A district board levy imposed on the operations of a sugar mill was treated as expenditure wholly and exclusively for business and was deductible as business expenditure. Case-Laws Income Tax Wed, 30 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6690