https://www.taxtmi.com/caselaws?id=55434 Removal of overburden and excavation to expose lignite was treated as an integral part of mining, so the assessee's activity fell within the statutory meaning of mining under section 2(7)(c) of the Finance Act, 1982. It was not necessary that the company also undertake processing of goods. On that basis, the assessee qualified as an industrial company and the tax benefit was allowed, with recomputation directed accordingly. en-us Tue, 11 Feb 1986 00:00:00 +0530 Sat, 27 Nov 2010 10:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55434 Removal of overburden and excavation to expose lignite was treated as an integral part of mining, so the assessee's activity fell within the statutory meaning of mining under section 2(7)(c) of the Finance Act, 1982. It was not necessary that the company also undertake processing of goods. On that basis, the assessee qualified as an industrial company and the tax benefit was allowed, with recomputation directed accordingly. Case-Laws Income Tax Tue, 11 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55434