TMI Blog2000 (11) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... y them that when the respondent-company processes data on behalf of its clients, it processes goods - revenue has sought to take us back to the primary material - held that it is not the function of this court to assess such primary material - C. A. No 11552 of 1995. - - - Dated:- 1-11-2000 - S. P. BHARUCHA, D. P. MOHAPATRA AND Y. K. SABHARWAL JJ. For the Appellant : Ranbir Chandra , Rajiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons (P.) Ltd. [1985] 155 ITR 66. Learned counsel for the Revenue has been unable to show us any judgment of a court of this country or abroad which takes the view that the processing of data is not the processing of goods. He has sought to take us back to the primary material ; it is not the function of this court to assess such primary material. The primary material, if any, should have been p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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