https://www.taxtmi.com/caselaws?id=17228 The High Court of Madhya Pradesh dismissed a group of writ petitions challenging the classification of tendu patta processing under the Income-tax Act. The court held that the activities performed on tendu leaves, such as sprinkling water and drying, did not result in a substantial transformation of the material, failing to meet the legal definition of "processing." Emphasizing the importance of substantial transformation, the court concluded that the process undertaken was aimed at maintaining the leaves' softness for bidi manufacturing rather than creating a new substance. Consequently, the court found no merit in the petitioner's argument and dismissed the petition. en-us Mon, 13 May 1996 00:00:00 +0530 Sat, 19 Sep 2009 11:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17228 The High Court of Madhya Pradesh dismissed a group of writ petitions challenging the classification of tendu patta processing under the Income-tax Act. The court held that the activities performed on tendu leaves, such as sprinkling water and drying, did not result in a substantial transformation of the material, failing to meet the legal definition of "processing." Emphasizing the importance of substantial transformation, the court concluded that the process undertaken was aimed at maintaining the leaves' softness for bidi manufacturing rather than creating a new substance. Consequently, the court found no merit in the petitioner's argument and dismissed the petition. Case-Laws Income Tax Mon, 13 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17228