TMI Blog2008 (8) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... jumbo rolls into salable packets/rolls of standard size was not manufacture or production of article or thing - 1160 to 1162 of 2008 and 1 of 2008 - - - Dated:- 6-8-2008 - K. RAVIRAJA PANDIAN AND P. P. S. JANARTHANA RAJA JJ. C.V. Rajan for the appellant. JUDGMENT The judgment of the court was delivered by K. RAVIRAJA PANDIAN J. — These are the appeals at the instance of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly interested. It is engaged in the business of conversion of jumbo rolls of Konica colour paper, Konika graphic art film and medical X-ray films into commercially saleable packets/rolls of standard size. Along with the returns of income filed by the appellant before the Assessing Officer in the relevant as assessment years, the elaborate activity of conversion of jumbo rolls into salable packets, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se appeals has been considered by this court in the assessee's own case reported in CIT v. Computer Graphics Ltd . [2006] 285 ITR 84 (Mad), wherein this court has held that the activity of converting jumbo rolls into marketable small sizes cannot be regarded as manufacturing activity and as such he is not entitled to the benefit of section 80I-B. 4. As there is no merit in these appeals and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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