https://www.taxtmi.com/caselaws?id=16097 Where the assessee's ginning and pressing of cotton had already been held to amount to processing, the court found the issue settled by an earlier decision in the assessee's own case and saw no fresh referable question on whether it was an industrial company. As the legal position had already been determined against the Revenue's contention, no direction to the Tribunal under section 256(2) was warranted. The applications were rejected, leaving the assessee's status as an industrial company undisturbed on this point. en-us Thu, 22 Jan 1998 00:00:00 +0530 Tue, 01 Sep 2009 10:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16097 Where the assessee's ginning and pressing of cotton had already been held to amount to processing, the court found the issue settled by an earlier decision in the assessee's own case and saw no fresh referable question on whether it was an industrial company. As the legal position had already been determined against the Revenue's contention, no direction to the Tribunal under section 256(2) was warranted. The applications were rejected, leaving the assessee's status as an industrial company undisturbed on this point. Case-Laws Income Tax Thu, 22 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16097