TMI Blog2006 (2) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts to manufacture and production?" - we do not find any error or infirmity in the order of the Tribunal and no question of law much less a substantial question of law arises for consideration of this court. Hence, the appeal is dismissed - - - - - Dated:- 13-2-2006 - Judge(s) : P. D. DINAKARAN., P. P. S. JANARTHANA RAJA. JUDGMENT The judgment of the court was delivered by P.D. Dina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal and answered the issue in favour of the assessee. Hence, the Revenue went on appeal and the Appellate Tribunal confirmed the order of the Commissioner of Income-tax (Appeals) following its earlier order on the ground that the assessee's activity falls within the purview of manufacture or production and dismissed the appeal. Aggrieved by the said order of the Appellate Tribunal, the Revenue h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s understood in common parlance. It is to be understood as meaning the production of articles for use from raw or prepared materials by giving such materials new forms, qualities or combinations whether by hand labour or machines. If the change made in the article results in a new and different article then it would amount to manufacturing activity. Though the assessee was doing only processing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be used directly in the manufacture of cigarettes. The assessee after processing the raw Virginia flue-cured tobacco converts them into tobacco which is a commercially different commodity. Conversion of the Virginia flue-cured tobacco into tobacco would be a manufacturing activity. The Supreme Court in the decision cited supra, held that the assessee after plucking or receiving the raw coffee be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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