TaxTMI 
TaxTMI 
2006 (7) TMI 112
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....polishing them into blocks known in the industry as dimensional blocks. The main submission of the assessee before the Commissioner of Income Tax (Appeals) was that granite was not to be considered as a mineral and therefore, the relief under section 80 HHC was allowable. The Commissioner agreed with the appellant and allowed the appeals. On appeal by the Department, the Tribunal held in favour of the Department. Hence, the present appeals raising the following substantial questions of law: (i) Whether on the facts and in the circumstances of the case the&n....
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.... Commissioner of Income-tax [2004] 271 ITR 322. 4. This Court in Commissioner of Income-tax Vs. Pooshya Exports P. Ltd., [2003] 262 ITR 417, after referring the relevant provision of the statute, i.e., Section 80HHC of the Income-tax Act, held that, by virtue of the expression "the export of any goods or merchandise to which this section applies" employed in Section 80HHC and by virtue of sub-section 2(b)(ii), which specifically denied the benefit of the section to export of granite (mineral), the benefit under section 80 HHC is not available to the assessee; that by the Ame....
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.... would follow that for the unamended section 80HHC(2)(b) cut and polished granite would also be a mineral. The introduction of the phrase "other than" in clause (b) of subsection (2) of section 80HHC in 1991 in our opinion,indicates the carving out of a specific class from the generic class of "minerals and ores". This means, that were it not for the exception, the specified processed minerals and ores would have been covered by the words " minerals and ores". It also indicates that only the minerals and ores subjected to the process of cutting and polishing would be entitled to the benefit of section 80HHC meaning thereby that all other species ....