https://www.taxtmi.com/caselaws?id=27013 The court ruled that the tailoring activity of the assessee-company constitutes "manufacturing or processing of goods" under the Finance Act, 1968. The court held that making clothes to the order of customers qualifies as manufacturing, supporting this decision by referencing precedents. Consequently, the assessee-company was deemed to be engaged in manufacturing activities, meeting the criteria to be classified as an industrial company. The judgment favored the assessee, with each party directed to bear their own costs. en-us Fri, 10 May 1985 00:00:00 +0530 Wed, 10 Feb 2010 12:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27013 The court ruled that the tailoring activity of the assessee-company constitutes "manufacturing or processing of goods" under the Finance Act, 1968. The court held that making clothes to the order of customers qualifies as manufacturing, supporting this decision by referencing precedents. Consequently, the assessee-company was deemed to be engaged in manufacturing activities, meeting the criteria to be classified as an industrial company. The judgment favored the assessee, with each party directed to bear their own costs. Case-Laws Income Tax Fri, 10 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27013