2012 (9) TMI 841

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....ria, Adv. Ms. Geetanjali Mohan, Adv. Respondent Rep. by : Mr. Rupesh Kumar, Adv. Mr. Arijit Prasad, Adv. Mr. Yatinder Chaudhary, Adv. Mr. Surpreet S. Parwanda, Adv. Ms. Monika Tyagi, Adv. Ms. Anil Katiyar, Adv. for Mr. B.V. Balaram Das, Adv. JUDGEMENT These civil appeals filed by the assessee pertain to Assessment Years 1978-1979, 1979-1980 and 1985-1986. The assessee manufactures Trac....

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....r industrial undertaking for the purposes of business of construction, manufacture or production of any article or thing, not being an article specified in the Eleventh Schedule. The Canteen cannot be said to be an `industrial undertaking' for the simple reason that it does not manufacture or produce any article or thing, as required under clause (iii). It is given to the assessee who fulfills the....