https://www.taxtmi.com/caselaws?id=16875 The High Court dismissed the petition challenging the circular and orders, ruling that the activities of the petitioners in the tendu leaves business did not meet the criteria of "processing" under section 206C of the Income-tax Act, 1961. The Court emphasized that the actions undertaken did not result in a substantial transformation of the leaves as required by law. Despite acknowledging a previous decision to the contrary, the Court aligned its interpretation with Supreme Court judgments, ultimately upholding the State's denial of Form No. 27C certification to the petitioners. No costs were awarded in the case. en-us Tue, 11 Mar 1997 00:00:00 +0530 Sat, 12 Sep 2009 16:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16875 The High Court dismissed the petition challenging the circular and orders, ruling that the activities of the petitioners in the tendu leaves business did not meet the criteria of "processing" under section 206C of the Income-tax Act, 1961. The Court emphasized that the actions undertaken did not result in a substantial transformation of the leaves as required by law. Despite acknowledging a previous decision to the contrary, the Court aligned its interpretation with Supreme Court judgments, ultimately upholding the State's denial of Form No. 27C certification to the petitioners. No costs were awarded in the case. Case-Laws Income Tax Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16875