2015 (8) TMI 176

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....pondent : Mr. P K Bhowmick, Adv. Mr. P Dudhoria, Adv ORDER The Court : Three questions were formulated at the time of admission of the appeal out of which two questions have not been pressed by the appellant. The only question pressed by the appellant is question no. (b), which reads as follows: "Whether on a true and proper interpretation of section 33AB of the Act, the Tribunal wa....

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....se leaves into final product by way of processing. Therefore, the moment the substantial amount of tea, thus, manufactured in the form of final product is grown in the garden of the assessee and such amount of "grown tea" is converted into the final form by blending with insignificant amount of other tea purchased from outside, such purchased tea from outside for the purpose of blending forms part....

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....ransforms the retained part after blending with tea purchased from other gardens, he will get benefit of deduction only to that part of profit which he earned by selling the final form of tea after blending provided the final product contains substantial amount of tea grown by the assessee in comparison to the amount purchased from outside; but the profit arising out of the portion of the grown te....

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....ison to the amount grown by the assessee and thus, it is not a case where it can be alleged that the purpose of maintenance of the garden by growing insignificant amount of tea in comparison to the final product is only a device to get the benefit of the section. In our opinion, a purposive interpretation of the aforesaid provision should be made instead of literal construction of the same otherwi....