https://www.taxtmi.com/caselaws?id=58255 Dredging activity that merely removes sand from the sea bed and separates it from rocks and boulders does not amount to manufacture. Because the sand is not produced from raw material and the process does not bring into existence a new product, the operation is not treated as an industrial undertaking for relief under section 80J of the Income-tax Act, 1961. The dredgers only recover sand in the same form in which it existed at the sea bottom after separation from surrounding matter, so the claimed deduction is not available. en-us Sat, 30 Jun 1984 00:00:00 +0530 Sat, 18 Dec 2010 11:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58255 Dredging activity that merely removes sand from the sea bed and separates it from rocks and boulders does not amount to manufacture. Because the sand is not produced from raw material and the process does not bring into existence a new product, the operation is not treated as an industrial undertaking for relief under section 80J of the Income-tax Act, 1961. The dredgers only recover sand in the same form in which it existed at the sea bottom after separation from surrounding matter, so the claimed deduction is not available. Case-Laws Income Tax Sat, 30 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58255