TMI Blog1997 (9) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... of this court : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was an industrial company engaged in the manufacture and processing of brassware articles and was entitled to the benefits claimed by it in the matter of taxation ? The question for consideration before the Appellate Tribunal was whether the assessee, a pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss articles itself and an element of manufacture and processing of goods was absent in the case of the assessee. On appeal, the Commissioner of Income-tax (Appeals) affirmed the order of the Assessing Officer. On further appeal, the Appellate Tribunal found as follows : . . . In our opinion, on the facts of this case, the assessee is entitled to be treated as an industrial company engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessing of brassware articles. Before us also, learned standing counsel reiterated that the assessee who claimed itself as an industrial company should do the manufacturing itself. There is a catena of decisions to the effect that a processor of goods need not himself carry out all the processes resulting in the endproduct : he may get some of them done by a third party. A publisher may get bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed by the Department in this case. It, therefore, follows that the assessee gets the different brassware articles manufactured from the artisans, but under its own close supervision and control. The design, shape and pattern are suggested by the assessee and conforming to them the articles are manufactured by the artisans. The artisans are not free to manufacture any item of their own in an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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