2024 (4) TMI 165

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icant. Shri Vikram Sharma, Dy. Government Advocate, for the Respondent. ORDER Heard. 2. Learned Counsel for the applicant submits that applicant is engaged in extraction of coal and the work of coal extraction cannot be termed as manufacture. It is stated that steel tubes and the explosives which are used are only for extraction of coal. He placed his reliance on a decision of Hon'ble Supreme ....