1999 (4) TMI 35

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....us at the instance of the Revenue is : "Whether on the facts and circumstances of the case, the firm which gets the articles manufactured through others could be regarded as an industrial undertaking for the purpose of s. 5(1)(xxxii) of the WT Act ?' The assessment years are 1973-74 to 1978-79. 2. Sec. 5(1)(xxxii) of the WT Act, 1957 refers to industrial undertaking which is defined in th....

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....o be engaged in the business of manufacture, having regard to the facts of the case, are the weavers who worked on their looms and manufactured the cloth from out of the raw material provided by the assessee. The role of the assessee is limited to procuring the material and making it available to the weaver and thereafter effect sale of the finished product. The activity of the manufacture is not ....