https://www.taxtmi.com/caselaws?id=12399 Crushing, cutting and sieving tobacco leaves before sale to bidi manufacturers was treated as manufacturing or processing, because the activity materially transformed the leaves into a commercially distinct product; the assessee was therefore regarded as an industrial company. Relief under section 80J was also available, since the appellate findings on prior-year consistency and the statutory worker requirement under section 80J(4)(iv) stood in the assessee's favour, with no distinguishing feature shown for the relevant year. en-us Wed, 26 Jun 2002 00:00:00 +0530 Tue, 23 Feb 2010 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12399 Crushing, cutting and sieving tobacco leaves before sale to bidi manufacturers was treated as manufacturing or processing, because the activity materially transformed the leaves into a commercially distinct product; the assessee was therefore regarded as an industrial company. Relief under section 80J was also available, since the appellate findings on prior-year consistency and the statutory worker requirement under section 80J(4)(iv) stood in the assessee's favour, with no distinguishing feature shown for the relevant year. Case-Laws Income Tax Wed, 26 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12399