https://www.taxtmi.com/caselaws?id=14659 Deduction under s. 80-I of the Income-tax Act turned on whether decorative printing/etching on plain glassware constitutes "manufacture or production" of an article or thing. Applying SC authority that "manufacture" is to be construed widely and includes processes such as printing, the HC held that manufacture involves transformation resulting in a new and different article with distinct character and use. Since the process irreversibly converted plain glassware into decorative glassware marketed as a different commodity, a distinct end-product emerged. The Tribunal's view was affirmed and the assessee was held entitled to s. 80-I relief; the question of law was answered in favour of the assessee and against the Revenue. en-us Thu, 09 Nov 2000 00:00:00 +0530 Sun, 04 Jan 2026 21:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14659 Deduction under s. 80-I of the Income-tax Act turned on whether decorative printing/etching on plain glassware constitutes "manufacture or production" of an article or thing. Applying SC authority that "manufacture" is to be construed widely and includes processes such as printing, the HC held that manufacture involves transformation resulting in a new and different article with distinct character and use. Since the process irreversibly converted plain glassware into decorative glassware marketed as a different commodity, a distinct end-product emerged. The Tribunal's view was affirmed and the assessee was held entitled to s. 80-I relief; the question of law was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Thu, 09 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14659