https://www.taxtmi.com/caselaws?id=14741 The High Court of BOMBAY upheld the Tribunal's decision that the processing of raw seeds constituted manufacturing for claiming relief under s. 80HH of the IT Act, 1961. The processed seeds, no longer suitable for human or animal consumption but only for cultivation, were considered a different commodity from raw seeds. The Court rejected the Department's argument that the seeds remained the same after processing, citing precedents where a similar transformation of goods was deemed as manufacturing. The appeal was dismissed, affirming the eligibility of the processed seeds for the tax relief under the IT Act. en-us Mon, 21 Feb 2000 00:00:00 +0530 Sat, 18 Jul 2009 13:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14741 The High Court of BOMBAY upheld the Tribunal's decision that the processing of raw seeds constituted manufacturing for claiming relief under s. 80HH of the IT Act, 1961. The processed seeds, no longer suitable for human or animal consumption but only for cultivation, were considered a different commodity from raw seeds. The Court rejected the Department's argument that the seeds remained the same after processing, citing precedents where a similar transformation of goods was deemed as manufacturing. The appeal was dismissed, affirming the eligibility of the processed seeds for the tax relief under the IT Act. Case-Laws Income Tax Mon, 21 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14741