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TMI Blog1999 (6) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... utilised for observing and studying the internal organs of the human body. It only displays internal human organs on the screen, but no new article is manufactured or produced which may have a distinctive name, character and use. Aggrieved by the order passed by the Assessing Officer, the respondent preferred an appeal which was allowed by the Deputy Commissioner of Income-tax (Appeals), Guwahati Bench, Guwahati, vide order dated September 23, 1993. Relying upon certain decisions on the point, the appellate authority accepted the contentions of the assessee-respondent holding that the ultrasound machine is an electronic unit consisting of various apparatus which includes a computer, a display screen and ultra-sound generating equipment which has to be installed in a dust proof air-conditioned room, The appellate authority also made the following observations : "Ultra-sound uses high frequency sound waves beyond the audible level. The sound is reflected from different depths within the body and the computer converts the signals into a picture produced on the screen, it is operated by a qualified specially trained medical doctor. After the imprint is taken on the raw film, the fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dation for buildings, was held to be not manufacturing or producing any article. It was further observed that the meaning of the word "article" is to be derived in the context in which it is used. Hence, work of pressure piling was held not to be "manufacture" of any article. Mr. G. K. Joshi, learned senior standing counsel appearing for the Revenue, has further submitted that the question as to whether investment allowance can be claimed or not is a question of law, and in support of his contention has placed reliance on a decision reported in CIT v. Rajasthan Spinning and Weaving Mills Ltd. [1993] 202 ITR 10 12. Yet another decision has been relied upon, namely, CIT v. Hans Raj Gupta and Co. (P.) Ltd. [1990] 183 ITR 72 (Delhi). Mr. R. Goenka, learned counsel appearing for the respondent-assessee, has relied upon a case reported in CIT v. Prasad Film Laboratories P. Ltd. [1997] 225 ITR 348 (AP). In this case the Andhra Pradesh High Court allowed investment allowance on production of cinematograph film negative. It was held to be a manufactured product and the making of positive was held to be a different independent activity. It was observed that by the process carried out by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licy and practice not to take a different view. Exceptions in certain circumstances are indicated in the judgment, e.g., where the decision is sub silentio, per incuriam, obiter dicta or based on a concession or takes a view which is impossible to arrive at or there is another view in the field, etc. Reliance has also been placed on a decision reported in CIT v. B. C. Srinivasa Setty [1981] 128 ITR 294 (SC). On a certain question most of the High Courts had taken a certain view whereas a different view was taken by two other High Courts, the Supreme Court accepted the former view on the basis of preponderance of judicial opinion. However, so far the above named two decisions cited by learned counsel for the assessee-respondent are concerned, we feel that the questions involved therein are not relevant for the purpose of this case. It is not a case where different views of different High Courts are to be considered. Hence, there is no reason for considering the preponderance of judicial opinion. So far the other question is concerned, it has been fairly conceded by learned counsel for the assessee-respondent that it cannot be argued that it is not open to the High Court to take a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or before this court. An observation to that effect is also to be found in the order of the Deputy Commissioner of Income-tax (Appeals). In our view the Deputy Commissioner of Income-tax (Appeals) has rightly come to the conclusion that ultimately the print which is the outcome of the whole process would be covered by the term "manufacture of article". A special type of film or material is to be fed which is obviously blank, but after the processing it is obtained with the photographs/prints of the organs and the data related to such organs. It is not the same thing, as fed into the machine as raw material. On this point the Deputy Commissioner of Income-tax (Appeals) has taken a correct view which has been rightly upheld by the higher authority. That also stands supported by the view taken in the judgment of the Rajasthan High Court in Trinity Hospital's case [1997] 225 ITR 178. Apart from this case several other decisions have been referred to, taking a similar view on similar facts and circumstances. Therefore, where the court feels that the Tribunal has taken a correct view, there would be no justification to ask the Tribunal to state the case and refer the matter for the opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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