Supreme Court · 1997 INSC 427 · Decided 22 April 1997
M/S. Chillies Exports House LTD. v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1997 INSC 427 · [1997] 3 S.C.R. 907
- Case number
- CIVIL APPEAL No. 3637/1983
- Decided
- 22 April 1997
- Bench
- S.C. AGRAWAL, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Finance Acts of 74-75, 76-77 & 77-7/r-S. 2(8)(c) of 74, S. 2(7)(c) of 76 and S. 2(6)( c) of 77, respectively-The tenn 'processing of goods' in relation to an 'llldustrial Company'-Ref ers to the c11111u/ative effect of all the activities canied out to make the goods marketable/aportable, and short question raised in these Appeals was whether the Appel· !ant was entitled to the concessional tax as applicable under S. 2(8)(c) of the Finance Act 74-75 based on a finding of whether there was 'processing of goods'. The High Court rejected the Appellant's case earlier inter alia D
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