1984 (6) TMI 83

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....ppellant is owning dredgers with the help of which sand is removed from the bottom of sea and sold thereafter. The dredgers, sometimes, are also leased to others. A claim was made before the ITO under s. 80J which was rejected by the authority on the reason that there is no manufacturing process carried out by the appellant and that it is not an industrial undertaking within the provision mentione....

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....uring iron rods and bars out of ingots manufactured from the scraps. When a thing is manufactured, there must be another thing from which the product is made which is normally called raw material; but in the present case sand is not manufactured by the appellant out of and something else. The sand is mixed up with other materials such as boulders etc. and in order to reach the sea-bed the harder a....