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M/s B. G. Chitale vs. DCIT (ITAT Pune – Special Bench)

COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: June 10, 2008 (Date of publication)
AY:
FILE:
CITATION:


(1) Three tests have to be satisfied to constitute ‘manufacture’ (a) a certain commodity should have been produced; (b) the process of production should involve either labour or machinery and (c) the end product should have a distinct character, name and use;

(2) The term “production” has a wider connotation than the word “manufacture”. There is a difference between “processing” and “production”;

(3) The process of pasteurisation of milk does not amount to manufacture / processing for purposes of sections 80-I and 80-HHA as while pastuerised milk is improved in quality, it is not a commercially different product as compared to raw milk.

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