1997 (9) TMI 605

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....erred the following question relating to the assessment year 1976-77 for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was an industrial company engaged in the manufacture and processing of brassware articles and was entitled to the benefits claimed by it in the matter of taxation ?" T....

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....im of the assessee-company on the ground that it was not engaged in the manufacture of brass articles itself and an element of manufacture and processing of goods was absent in the case of the assessee. On appeal, the Commissioner of Income-tax (Appeals) affirmed the order of the Assessing Officer. On further appeal, the Appellate Tribunal found as follows : ". . . In our opinion, o....

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....e assessee is entitled to be classified as an industrial company engaged in the manufacturing and processing of brassware articles." Before us also, learned standing counsel reiterated that the assessee who claimed itself as an industrial company should do the manufacturing itself. There is a catena of decisions to the effect that a processor of goods need not himself carry out all the processe....

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.... finding of fact that the element of close supervisory control and direction over the artisans is not disputed by the Department in this case. It, therefore, follows that the assessee gets the different brassware articles manufactured from the artisans, but under its own close supervision and control. The design, shape and pattern are suggested by the assessee and conforming to them the articles a....