Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

68]; Chirukandan[10]). Accepting the submission of Mr. Sandeep Narain, learned counsel for the respondent-writ petitioners, that natural produce can never be subjected to duty under the Excise Act, would obliterate the distinction between the words “production” and “manufacture”, and would also render several Chapter Notes and Entries, in the First Schedule to the Tariff Act, inapposite surplussage