1986 (2) TMI 78

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....king and thus confirmed the order of the ITO." 2. The assessee is a building contractor and had undertaken contracts from GMDC, Ahmedabad for removal of overburden and excavation at its lignite Mines. Clause 3(a) of the agreement provides as follows: "The work required to be executed by the contractor is the removal of overburden/earth excavation in Lignite mineral areas of the employer, the l....

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....he ground that the assessee had undertaken only the contract work and was not engaged in mining operations. According to him "although the removal of overburden and excavation is a process performed on earth it cannot be called "processing of goods" because earth is not converted into some other form by performance of such process." 4. The assessee's counsel submitted that the assessee was engag....