2008 (9) TMI 193

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....e judgment of the court was delivered by GUPTA J. - This appeal of the Revenue has been admitted, vide order dated 6.11.2006 by framing the following substantial question of law: "Whether the assessee is entitled to claim deduction under section 80HH as well as under section 80-I both in respect of the industrial unit run by it?" 2. The perusal of the judgment of the learned Tribunal, so ....

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.... production only after 1.4.1990, deduction under section 80HH could not be claimed.  It would suffice to say, that the learned Commissioner in para 3.2 has clearly found, that the assessee has been manufacturing quick lime, w.e.f. 1.8.1989 i.e. before 1.4.1990, to which effect, the assessee was given a certificate by the District Industries Department, Jodhpur. The production of hydrated lime....