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    <title>2018 (1) TMI 1349 - RAJASTHAN HIGH COURT</title>
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    <description>The appeal was dismissed as not being the appropriate remedy for the relief sought, and the appellant was directed to pursue appropriate proceedings instead. The Court did not decide on the merits whether raising, loading and transporting gypsum from another company&#039;s mines amounted to manufacture or production for investment allowance purposes. It also left undecided whether the Tribunal&#039;s order required rectification in light of the subsequent Supreme Court decision. For limitation purposes in any fresh proceedings, the period from 2007 until the date of the order is to be taken into account.</description>
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      <description>The appeal was dismissed as not being the appropriate remedy for the relief sought, and the appellant was directed to pursue appropriate proceedings instead. The Court did not decide on the merits whether raising, loading and transporting gypsum from another company&#039;s mines amounted to manufacture or production for investment allowance purposes. It also left undecided whether the Tribunal&#039;s order required rectification in light of the subsequent Supreme Court decision. For limitation purposes in any fresh proceedings, the period from 2007 until the date of the order is to be taken into account.</description>
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