2010 (7) TMI 321

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..... could legitimately be considered to be a manufacturing process while the mere mining of limestone and marble and cutting the same before it was sold in the market could not be so considered - no substantial questions of law - Appeal is dismissed - 23 of 2010 - - - Dated:- 9-7-2010 - Mr. Justice Deepak Gupta, Mr.Justice Sanjay Karol, JJ. For the appellant: M/s.Vinay and Vandana Kuthiala, Ad .....

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..... er vs. Commissioner of Income-tax , ITA No. 6 7 of 2007 dated 16.12.2009, to which one of us Deepak Gupta, Judge, was a member. It is contended on behalf of the petitioner that the judgement delivered by this Court is not good law in view of the judgement of the Apex Court in CST vs. Lal Kunwa Crusher (AIR 2000 (SC) 1161) . As far as Lal Kunwa Crusher's case is concerned the same is a prior .....

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