https://www.taxtmi.com/caselaws?id=38628 Section 84 relief depended on when the new industrial undertaking began manufacturing or producing the relevant articles, namely the final product for which it was set up. The Gujarat HC held that production of cellulose pulp, though marketable, was only an intermediate stage in an integrated process for making sodium carboxy methyl cellulose and did not itself start the statutory period. Because there was no phased programme making cellulose pulp an independent stage of production, the commencement date remained the start of final product production in 1962-63, and relief for assessment year 1966-67 was available. en-us Sat, 15 Nov 1975 00:00:00 +0530 Wed, 07 Apr 2010 17:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38628 Section 84 relief depended on when the new industrial undertaking began manufacturing or producing the relevant articles, namely the final product for which it was set up. The Gujarat HC held that production of cellulose pulp, though marketable, was only an intermediate stage in an integrated process for making sodium carboxy methyl cellulose and did not itself start the statutory period. Because there was no phased programme making cellulose pulp an independent stage of production, the commencement date remained the start of final product production in 1962-63, and relief for assessment year 1966-67 was available. Case-Laws Income Tax Sat, 15 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38628