TaxTMI 
TaxTMI 
2000 (2) TMI 56
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.... facts, the said processing involves manufacture so as to enable the assessee to claim the relief under s. 80HH of the IT Act, 1961. 2. The facts giving rise to this appeal, briefly, are as follows. In the manufacturing process, the raw seeds undergo various stages to make them a marketable lot. Stage one involves conveyance of the raw seeds through an elevator into the seed pre-cleaner. Stage tw....
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....uman beings and animals, after being subjected to the process, are no longer edible and can be used only for cultivation. 3. Mr. Desai, learned counsel appearing on behalf of the Department, vehemently urged that if one examines the various stages through which the raw seeds go and the final product, it is clear that there is no manufacturing process involved inasmuch as the seeds, even after und....
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....modity. In the present case, on the facts, the various stages indicate that the raw seeds which could be the subject-matter of human consumption, after undergoing the various process stages, ceased to be edible and the said seeds could only be used for cultivation, Even applying the commercial test, the Tribunal, on the facts, found that even in the market, the said final output was known to be us....