https://www.taxtmi.com/caselaws?id=22396 The High Court of Allahabad ruled in favor of the assessee, holding that the preparation of biris from tendu leaves and tobacco falls under 'manufacturing or processing of goods' as per section 5(1)(xxxii) of the Wealth-tax Act, 1957. The court deemed this activity as an industrial undertaking, aligning with past precedents, and did not award any costs. en-us Thu, 31 Jan 1991 00:00:00 +0530 Wed, 09 Dec 2009 17:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22396 The High Court of Allahabad ruled in favor of the assessee, holding that the preparation of biris from tendu leaves and tobacco falls under 'manufacturing or processing of goods' as per section 5(1)(xxxii) of the Wealth-tax Act, 1957. The court deemed this activity as an industrial undertaking, aligning with past precedents, and did not award any costs. Case-Laws Wealth-tax Thu, 31 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22396