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1994 (9) TMI 43 - GUJARAT HIGH COURT
Extract:
........ Ltd. 1981 47 STC 124 and applying the principles as discussed above, we are of the view that the activities pursued by the assessee amount to processing and we accordingly answer the aforesaid questions in the affirmative, in favour of the assessee and against the Revenue. This reference, accordingly, stands disposed of with no order as to costs.