TMI Blog2012 (9) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... for use for which it is otherwise not fit, the operation/process falls within the meaning of the word `manufacture'. As the above test has to be applied and adjudicated on case to case basis. It depends on the type of product which ultimately emerges from a given operation. As this aspect has not been examined by the Courts the case is to be remitted back to the CIT(A) to re-examine the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1961, in respect of marketing of the agricultural produce grown by its Members? The crucial issue is, whether at the time of marketing of sugar, the same could be treated to retain the character of agricultural produce [sugarcane] grown by members of the Society or does it represent an independent commercial commodity which no longer has the character of agricultural produce? In short, the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctories Limited. [See Page 205 of Civil Appeal No.2580 of 2012]. According to the Department, the above operation/activity constitutes `manufacture'. In this connection, the Department has placed reliance on Paragraph 10 of the judgment of this Court in the case of Commissioner of Income Tax vs. Oracle Software India Limited, reported in [2010] 320 I.T.R. 546, wherein this Court has observed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hort] to re-examine the matter. The CIT(A) would give an opportunity to the assessee(s) to put-forth the opinion of an independent expert who shall not be from the Society or Federation. A copy of the written opinion shall be given to the Department. The Department would be free to engage its own expert who, in turn, will give his opinion. The parties are given liberty to cross-examine the experts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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