TMI Blog1983 (1) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... s to why he should not be treated as a manufacturer of the waste newsprint which the assessee had purchased and thereafter sold. The Judge (Revisions) was of the view that since the assessee had purchased odd size newsprint from the newspaper in Lucknow and sent it and then converted the same into writing paper and sold it to the newspaper he was a manufacturer of writing papers. He was accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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