1995 (3) TMI 23

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....ying the writ petition was affirmed the writ petitioners have received an order dated March 21, 1995, from the desk office of the Central Board of Direct Taxes. A copy of the said order has been handed up in court and the same is to be kept with the records of this writ petition. The writ petitioners' claim is that they purchased from a Japanese concern a resonance scanner which is used for med....

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....uction of ships ; or (e) the operation of ships or aircrafts ; " In a nutshell the writ petitioners' submission is that they process the goods, being the unexposed films by the use of the scanner and thus they are to be classed as an industrial undertaking. In the order of the Board mentioned above such a contention has been repelled. It has been held therein that the allegedly processed ....

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.... procedure, but it is not at all so if it is the petitioners' case which is summarily rejected. If a medical diagnostic centre were to be classed as an industrial undertaking processing goods being the films within the meaning of the above Explanation, it would become grouped with such other organisations as are concerned with mining, construction of ships, etc. This would appear to be an unnat....

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....ief nowhere appears to be the grant of any benefit for the rendering of any professional services. Fourthly, an industrial processing of goods has a certain similarity in the case of each of the goods processed. The products are largely similar or identical to one another. This is usual though not always the case. A scanner machine will, however, produce photographs which are totally different ....