https://www.taxtmi.com/caselaws?id=18604 The court ruled in favor of the Revenue, holding that the assessee was not engaged in manufacturing activity and therefore not eligible for the rebate under section 2(5)(a)(ii) of the Finance Act, 1966. The court emphasized that true manufacturing must result in a new and distinct article different from the original commodity, which the processing of fish did not achieve in this case. en-us Wed, 10 Jan 1996 00:00:00 +0530 Fri, 30 Oct 2009 16:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18604 The court ruled in favor of the Revenue, holding that the assessee was not engaged in manufacturing activity and therefore not eligible for the rebate under section 2(5)(a)(ii) of the Finance Act, 1966. The court emphasized that true manufacturing must result in a new and distinct article different from the original commodity, which the processing of fish did not achieve in this case. Case-Laws Income Tax Wed, 10 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18604