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    <title>2009 (8) TMI 30 - DELHI HIGH COURT</title>
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    <description>The Tribunal determined that the activities undertaken by the assessee in dealing with the manufacture and sale of marble stones qualified as a manufacturing process. By applying the common understanding of manufacturing, which involves significant transformations to raw materials resulting in new and distinct articles, the Tribunal concluded that the assessee&#039;s processes of cutting, filling holes, polishing, and other treatments on marble slabs constituted manufacturing. Citing relevant case law and distinguishing contrary judgments, the Tribunal dismissed the appeal, finding no substantial question of law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34368</link>
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