https://www.taxtmi.com/caselaws?id=58482 Relief under section 80J is available only to an industrial undertaking engaged in manufacture or production. Removing sand by dredgers from the sea-bed was held not to constitute manufacture because the activity merely extracted sand mixed with harder substances and brought it to the surface in the same form in which it existed at the sea bottom. No new product was produced from raw material; the process was only separation of sand from surrounding material, so the assessee was not entitled to section 80J benefit. en-us Sat, 30 Jun 1984 00:00:00 +0530 Mon, 20 Dec 2010 11:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58482 Relief under section 80J is available only to an industrial undertaking engaged in manufacture or production. Removing sand by dredgers from the sea-bed was held not to constitute manufacture because the activity merely extracted sand mixed with harder substances and brought it to the surface in the same form in which it existed at the sea bottom. No new product was produced from raw material; the process was only separation of sand from surrounding material, so the assessee was not entitled to section 80J benefit. Case-Laws Income Tax Sat, 30 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58482