INCOME TAX OFFICER,UDAIPUR vs. M/S ARIHANT TILES & MARBLES(P)LTD

C.A. No.-008036-008036 - 2009Supreme Court02 December 200915 pages
For Petitioner: B. V. BALARAM DASFor Respondent: MILIND KUMAR
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court held that the conversion of marble blocks into polished slabs and tiles, involving various sawing, filling, and polishing processes, results in a new and distinct commodity. Therefore, it constitutes 'manufacture or production' under Section 80IA.

What were the facts?

The assessee was engaged in converting marble blocks into polished slabs and tiles. The Income Tax Department contended that this process did not constitute 'manufacture or production' for the purpose of Section 80IA deduction.

What were the issues?

Whether the process of converting marble blocks into polished slabs and tiles amounts to 'manufacture or production' for claiming deduction under Section 80IA of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 80IA

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Cause title — parties, addresses and appearances
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.8036 OF 2009 (Arising out of S.L.P.(C) No.9812/2008) Income Tax Officer, Udaipur ...Appellant(s) Versus M/s Arihant Tiles & Marbles (P) Ltd. ...Respondent(s) W I T H CIVIL APPEAL NOS.8037 TO 8044 OF 2009 (Arising out of S.L.P.(C) Nos.1685, 1691, 2577, 3711, 5283, 16674, 20789 & 20619 of 2009)

J U D G M E N T S.H. KAPADIA, J. Leave granted. In this batch of Civil Appeals, a common question of law which arises for determination is: whether conversion of marble blocks by sawing into slabs and tiles and polishing amounts to "manufacture or production of article or thing” so as to make the respondent(s)-assessee(s) entitled to the benefit of Section 80IA of the Income Tax Act, 1961, as it stood at the material time. The lead matter is Civil Appeal arising out of S.L.P.(C) No.9812/2008 in the case of Income Tax Officer, Udaipur Vs. M/s. Arihant Tiles & Marbles (P)

Ltd. The assessee, during the relevant Assessment Year 2001-2002, was engaged in the business of manufacture/production of polished slabs and tiles which the assessee exported (

The order continues below.

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