https://www.taxtmi.com/caselaws?id=27592 The court held that the processes of dyeing, printing, singeing, or finishing fabrics do not amount to the "manufacture or production of textiles" under Entry 23 of the Industries (Development and Regulation) Act, 1951. The petitioner company, engaged in these processes, was not entitled to tax credit certificates under s. 280ZB of the I.T. Act, as it did not meet the criteria of engaging in the manufacturing of textiles. The petition was dismissed, affirming that the company's activities did not qualify for the tax credit certificates. en-us Fri, 30 Nov 1984 00:00:00 +0530 Sat, 13 Feb 2010 17:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27592 The court held that the processes of dyeing, printing, singeing, or finishing fabrics do not amount to the "manufacture or production of textiles" under Entry 23 of the Industries (Development and Regulation) Act, 1951. The petitioner company, engaged in these processes, was not entitled to tax credit certificates under s. 280ZB of the I.T. Act, as it did not meet the criteria of engaging in the manufacturing of textiles. The petition was dismissed, affirming that the company's activities did not qualify for the tax credit certificates. Case-Laws Income Tax Fri, 30 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27592