https://www.taxtmi.com/caselaws?id=14850 The court held that extracting granite and cutting rough edges before export does not constitute "manufacture" or "production" under sections 80J and 80HH of the Income-tax Act. The activity was deemed more akin to mining than manufacturing, lacking the transformative processes indicative of production. As a result, the assessee was not entitled to benefits under the mentioned sections, with the judgment favoring the Revenue over the assessee. en-us Tue, 27 Oct 1998 00:00:00 +0530 Thu, 23 Jul 2009 16:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14850 The court held that extracting granite and cutting rough edges before export does not constitute "manufacture" or "production" under sections 80J and 80HH of the Income-tax Act. The activity was deemed more akin to mining than manufacturing, lacking the transformative processes indicative of production. As a result, the assessee was not entitled to benefits under the mentioned sections, with the judgment favoring the Revenue over the assessee. Case-Laws Income Tax Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14850