1998 (10) TMI 30

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....to us at the instance of the Revenue is as follows : "Whether on the facts and in the circumstances of the case, the assessee, who is engaged in making photostat copies of documents with the aid of xerox machine is entitled to investment allowance under s. 32A in respect of the xerox machine ?" The assessment year is 1984-85. 2. The assessee is a firm engaged in the job work of making xer....

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.... that what is involved is not sale of the paper on which the material is duplicated, but is a contract of work of labour 4. Having regard to the law laid down by the Supreme Court, it must be held that the process of duplication by using the xerox machine does not result in the manufacture of any goods, articles or things. The result of the process carried on with the aid of the machine is simi....