| COURT: | ITAT Mumbai |
| CORAM: | G. Manjunatha (AM), Joginder Singh (JM) |
| SECTION(S): | 80-IC |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Assembly vs. Manufacture, production vs. manufacturing |
| COUNSEL: | Harsh Kothari |
| DATE: | September 19, 2018 (Date of pronouncement) |
| DATE: | October 13, 2018 (Date of publication) |
| AY: | 2011-12 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 80-IC: Law on whether "assembly" constitutes "manufacture" explained in the context of several judgements. Allegation of the Dept that manufacture is not possible as the assessee has less number of employees, no sophisticated machinery and less electricity consumption considered | |
So far as, the general tests for manufacture/ production are concerned, we find that manufacturing and processing are not clearly demarcated field. The test of manufacture lies in the answer to the question whether what is processed or produced as end product is commercially known as a different product from the material out of which it was so produced. Therefore, if the product has a different name and identified by the buyers and seller as a different product and is sold as a different product from its raw material one can say that it is a manufactured product
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