https://www.taxtmi.com/caselaws?id=22239 The High Court of Bombay held that blending tea does not qualify as manufacturing activity for claiming a rebate under section 2(5)(a)(ii) of the Finance Acts of 1966 and 1967. The court relied on precedent and distinguished cases cited by the assessee, ultimately agreeing with the Tribunal's decision. The judgment emphasizes the importance of precise legal definitions and consistent application of statutory provisions in tax matters, ruling against the assessee's claim for rebate on export profits based on blending tea. en-us Fri, 12 Apr 1991 00:00:00 +0530 Tue, 08 Dec 2009 12:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22239 The High Court of Bombay held that blending tea does not qualify as manufacturing activity for claiming a rebate under section 2(5)(a)(ii) of the Finance Acts of 1966 and 1967. The court relied on precedent and distinguished cases cited by the assessee, ultimately agreeing with the Tribunal's decision. The judgment emphasizes the importance of precise legal definitions and consistent application of statutory provisions in tax matters, ruling against the assessee's claim for rebate on export profits based on blending tea. Case-Laws Income Tax Fri, 12 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22239