INDIAN POULTRY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The three questions which the High Court answered against the assessee read thus :

(2.) It is not in dispute that the case is covered against the assessee by the judgment of this Court in C.I.T. v. Venkateshwara Hatcheries (P) Ltd. (1999) 237 ITR 174 : (1999 AIR SCW 900 : AIR 1999 SC 1225 : 1999 Tax LR 407). The further point that was made by the assessee was that it not only reared the chicken but also dressed them for sale in the market and, therefore, a process of manufacture was carried out. But, it appears that there was no material laid before the Tribunal in this behalf. It is, therefore, not possible to conclude in the present matter that the dressing of poultry is tantamount to manufacture.

(3.) The appeal is dismissed.