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TMI Blog2013 (1) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Uttar Pradesh and the minimal in the State of Uttarakhand and, as a result, respondent assessee is not entitled to the benefit of Section 80IC Held that:- The distilled oil, which is used as a raw material in the processing unit of the assessee situate in Uttarakhand, is available in the market. To that, there is no dispute. Instead of buying the same from the market, assessee gets the same processed in the State of Uttar Pradesh. - Benefit u/s 80IC allowed - Decided in favor of assessee. - Income Tax Appeal No. 24 of 2012 - - - Dated:- 24-12-2012 - Barin Ghosh And U.C. Dhyani, JJ. Appellant Rep. by : Mr. Hari Mohan Bhatia, Adv Respondent Rep. by : Mr. C.S. Aggarwal, Sr Adv assisted by Mr. P R Mullick, Adv J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er found that in order to complete the said manufacturing activity, respondent assessee is required to procure flowers, which he does within the State of Uttar Pradesh. The Assessing Officer found that instead of bringing the flowers, thus purchased, on the basis of job work, assessee extracts the oil contents from the flowers at Uttar Pradesh and, thereafter, such oil is brought in the factory of the respondent assessee situate in Uttarakhand and with the help of the extracted oil, the essence is manufactured. The Assessing Officer felt that in the whole process, the most important part of the manufacturing activity is undertaken in the State of Uttar Pradesh and the minimal in the State of Uttarakhand and, as a result, respondent assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Uttarakhand, assessee undertakes those steps to obtain the product it sells, is not disputed in the appeal. A look at the flow-chart would amply demonstrate that the distilled oil obtained by the assessee from Uttar Pradesh does not remain distilled oil at the time it sells its saleable product after carrying out the manufacturing activity shown in the flow-chart; the same becomes a different product. The distilled oil, which is used as a raw material in the processing unit of the assessee situate in Uttarakhand, is available in the market. To that, there is no dispute. Instead of buying the same from the market, assessee gets the same processed in the State of Uttar Pradesh. Because he has done so, the distilled oil, thus used by him a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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