1977 (9) TMI 26 - CALCUTTA HIGH COURT

Extract:
.......e assessee was also carrying on the processing activity inasmuch as the assessee had to do many things as stated in its order. In the premises, the arguments made on behalf of the revenue must fail and we answer the re-framed question in the affirmative and in favour of the assessee. We, however, make no order as to costs. C. K. BANERJI J.-I agree.