https://www.taxtmi.com/caselaws?id=22917 An assessee may still be treated as engaged in manufacture, and therefore as an industrial company, where production is carried out through an outside contractor under the assessee's effective supervision and control. Here, the assessee supplied plant and machinery, most raw materials, technical know-how, drawings, specifications and instructions, while the contractor functioned mainly as a labour contractor and finished goods were accepted only after final inspection. On those facts, the manufacturing activity was held to be the assessee's own manufacture in substance, entitling it to the concessional rate of tax. en-us Wed, 20 Feb 1991 00:00:00 +0530 Tue, 15 Dec 2009 13:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22917 An assessee may still be treated as engaged in manufacture, and therefore as an industrial company, where production is carried out through an outside contractor under the assessee's effective supervision and control. Here, the assessee supplied plant and machinery, most raw materials, technical know-how, drawings, specifications and instructions, while the contractor functioned mainly as a labour contractor and finished goods were accepted only after final inspection. On those facts, the manufacturing activity was held to be the assessee's own manufacture in substance, entitling it to the concessional rate of tax. Case-Laws Income Tax Wed, 20 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22917