TMI Blog1979 (10) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... is a partner in M/s. Bhatt Madhusudan Chhotalal. The business of the firm was in buying grey cloth and selling it after getting it processed by Swastick textile Mills Ltd. The assessee's case was that the firm in which she was partner was engaged in manufacture and processing of goods as contemplated under s. 5(1)(xxxii)of the WT Act and hence it was an industrial undertaking. The WTO, however, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the firm in which the assessee was a partner was not involved in any of the activities itself directly or indirectly. He, therefore, rejected the assessee's plea for relief under s. 5(1)(xxxii) of the WT Act. 4. On an appeal before the Tribunal, the assessee has relied on the Supreme Court decision in the case of CST vs. Dr. Sukh Deo(2) that a manufacturer was a person by whom or under whose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue, reliance is placed on the orders of the authorities below. It is submitted that the assessee should have interest in the assets in respect of which relief is sought under s. 5(1)(xxxii) of the WT Act and the assessee should own the assets. Further it is submitted that the Supreme Court case cited by the assessee was not relevant for deciding the issue at hand. 5. We have carefully con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Griffon Laboratories (P.) Ltd(3). It is not necessary for the firm to have manufactured by itself the processed cloth. We agree with the submission on behalf of the assessee that purchasing grey cloth and selling it after getting it processed amounted to manufacturing activity. In arriving at this decision. We are supported by the Supreme Court decision in the case of Dr. Sukh Deo and of the Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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