2000 (8) TMI 6

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..... ore, it is entitled for relief under section 80HH - held, no - C.A. 2454 OF 1997 - - - Dated:- 3-8-2000 - Judge(s) : S. P. BHARUCHA., U. C. BANERJEE. and N. SANTOSH HEGDE. JUDGMENT The Tribunal, in the instant case, placed reliance on its earlier judgment in the case of Best Chemical and Lime Stone Industries Pvt. Ltd. and concluded that the facts and circumstances in the present case .....

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..... same before being sold in the market . The High Court distinguished its earlier judgment in the case of Best Chem and Limestone Industries Pvt. Ltd. [1994] 210 ITR 883, because there the assessee was engaged in the business of extracting limestone and its sale either as such or after converting it into lime and lime dust or concrete by stone crushers. Such, the High Court found, were not the facts .....

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