1990 (8) TMI 152 - HC - Central Excise

Summary

The High Court of Madras issued a Writ of Mandamus forbidding the application of the Central Excises and Salt Act, 1944 to a saw mill petitioner. The Supreme Court ruled that manufacturing process involves a transformation resulting in a new article with distinct characteristics. The petitioner was entitled to exemption based on this ruling. The writ petition was disposed of with no costs.