https://www.taxtmi.com/caselaws?id=31532 The SC held that conversion of jumbo rolls of photographic films into small flats and rolls constituted manufacturing activity. The court established that manufacture occurs when a commodity undergoes change resulting in a new, commercially distinct article with different name, use, and character, regardless of whether achieved through single or multiple processes. The transformation created products commercially recognized as separate commodities from the original jumbo rolls. Since manufacturing activity was established, provisions of the Eleventh Schedule became applicable for exclusion purposes under relevant sections including 32AB, 80HH, and 80I. The appeals were allowed, confirming the taxpayer's entitlement to claimed benefits. en-us Wed, 12 Nov 2008 00:00:00 +0530 Fri, 04 Jul 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31532 The SC held that conversion of jumbo rolls of photographic films into small flats and rolls constituted manufacturing activity. The court established that manufacture occurs when a commodity undergoes change resulting in a new, commercially distinct article with different name, use, and character, regardless of whether achieved through single or multiple processes. The transformation created products commercially recognized as separate commodities from the original jumbo rolls. Since manufacturing activity was established, provisions of the Eleventh Schedule became applicable for exclusion purposes under relevant sections including 32AB, 80HH, and 80I. The appeals were allowed, confirming the taxpayer's entitlement to claimed benefits. Case-Laws Income Tax Wed, 12 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31532