TMI Blog2012 (8) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;) is directed against the judgment and order dated 13.07.2009 as passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ('the ITAT') in ITA No.357/JU/2008 for the assessment year 2004-05. This appeal has been admitted on the following substantial questions of law: 1. This appeal under Section 260-A of the Income Tax Act, 1961 ('the Act') is directed against the judgment and order dated 13.07.2009 as passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ('the ITAT') in ITA No.357/JU/2008 for the assessment year 2004-05. This appeal has been admitted on the following substantial questions of law: (1) Whether the Tribunal was justified in disallowing the benefit available to assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer with the observations that the conversion of marble blocks by sawing into slabs, tiles and polishing did not amount to manufacture of article or things while relying, inter alia, on the decision of the Hon'ble Supreme Court in Aman Marble's case: 257 ELT 393 and that of this Court in Lucky Minmet's case: 226 ITR 245. The Assessing Officer also relied on a decision of ITAT in ITA No.86-87/JU/2004 in the case of Arihant Tiles and Marble. In appeal, the Commissioner of Income-Tax (Appeals), Udaipur ['the CIT(A)'] accepted the contention as urged on behalf of the assessee for allowing the claim under Section 10-B of the Act with reference to the fact that such claim had been allowed in respect of the assessee in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here in the section. Therefore, taking into consideration in the normal sense of the word produce which is derived from the word 'production' is taken by the ld. CIT(A) as normal meaning of production which is involvement of manpower, skill and some degree of complexity. However, the Hon'ble Apex Court in the case of Lucky Minmat P. ltd [supra] has unambiguously held that mining of lime stones, marble blocks and cutting and sizing the same do not involve any manufacturing process. In the present case on hand, undisputedly the assessee is carrying on the activity of processing of rough marble slabs by edge cutting and polishing them before their export. So, in view of similarity of the facts in the present case on hand with that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be sustained for the authoritative pronouncement of the Hon'ble Supreme Court in the case of Income-Tax Officer Vs. Arihant Tiles and Marbles P. Ltd.: (2010) 320 ITR 79 (SC) holding, inter alia, that step-wise activity of cutting marble blocks and converting into the polished slab and tiles constitute manufacture or production in terms of Section 80-IA of the Act while distinguishing the decision in Aman Marble's case, and while observing, inter alia, held as under: ''What we find from the process indicated hereinabove is that there are various stages through which the blocks have to go through before they become polished slabs and tiles. In the circumstances, we are of the view that on the facts of the cases in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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