Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1985 (1) TMI 55 - HIGH COURT OF JUDICATURE AT MADRAS
Extract:
.......process employed by the appellants is not a manufacture so as to attract a charge under S. 3. In this view of the matter it is unnecessary to go into the contentions urged by the appellants as regards the scope of the amended provision in Tariff Item 15-A. The appeal is allowed and the impugned demand is quashed. There will be no order as to costs.