2007 (6) TMI 64

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..... on was correct and allowed - Tax Case (Appeal) No. 299 of 2004 - - - Dated:- 18-6-2007 - JUDGMENT The judgment of the court delivered by P.D.DINAKARAN,J. The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal dated 25.7.2003 made in ITA No.721/Mds/1994 raising the following substantial question of law: "Whether in the facts and circumstances o .....

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..... f Income Tax (Appeals). On further appeal, the Tribunal allowed the appeal of the assessee and held that the processing done on the granite like sizing and polishing etc. constitute manufacture. Hence, the present appeal. 3. Heard both sides. It is fairly conceded on behalf of learned counsel for the appellant and the assessee that the question of law raised in this appeal is answered in favo .....

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..... also be a mineral, and export thereof would not qualify for the special deduction under that section. The introduction of the phrase 'other than' in clause (b) of sub-section (2) of section 80HHC in 1991 indicates the carving out of a specific class from the generic class of 'minerals and ores'. This means that, were it not for the exception, the specified processed minerals and ores would hav .....

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