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TMI Blog2010 (5) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... s confirmed by the Income Tax Appellate Tribunal. - The Tribunal held that these multiple uses of the tiles produced by the assessee could not have been done by solely using the main raw material which was nothing but solid blocks of sandstone, marble or granite. It was also noticed as a fact that the end product of the assessee was a product which was commercially distinct from the primary raw ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed in respect of the earlier assessment years have also been dismissed by this Court. - Revenue appeal dismissed. - ITA 368/2010 - - - Dated:- 3-5-2010 - Advocates who appeared in this case:- For the Appellant: Ms Prem Lata Bansal with Ms Anshul Sharma For the Respondent: None CORAM:- Hon'ble Mr Justice Badar Durrez Ahmed Hon'ble Mr Justice V.K. Jain 1. Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by holding that cutting and processing of stone, marble, granite etc. did not amount to manufacture or production. However, the Commissioner of Income Tax (Appeals) deleted the said disallowance and the same was confirmed by the Income Tax Appellate Tribunal. In doing so, the Tribunal followed the assessee's own case which had been decided by the Tribunal by an order dated 29.08.2008 in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but solid blocks of sandstone, marble or granite. It was also noticed as a fact that the end product of the assessee was a product which was commercially distinct from the primary raw material and was the result of the activity conducted by the assessee. The Tribunal also noted that the term "production" was wider than "manufacture" and even if it were to be assumed that the assessee was not engag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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