2001 (10) TMI 43

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..... The basic issue was whether there was any manufacturing or processing involved in the conversion of carcass into commercially marketable meat. The Assessing Officer was of the view that there was no commercially different commodity and, therefore, the claim that manufacturing/processing was involved was not tenable. A great emphasis was laid on the report of the Valuation Officer who had inspecte .....

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..... es place in the said business. Merely the activity of deboning the meat and selling it as keema, etc., does not entitle the assessee to claim the benefits under this section." To say the least, the order is non-speaking and the reasons have not been indicated to support the conclusions arrived at. In the aforesaid background, it would be appropriate to direct the Tribunal to re-hear the matter .....

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