Itxa/408/2006 Of The Commissioner Of Income-Tax-20 v. Shri Farid F Sabuwala

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.408 OF 2006 WITH INCOME TAX APPEAL (L) NO.2063 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Farid F. Sabuwala ..Respondent. Mrs. Padma Divekar for appellant in ITXA No.408/06 Mr.N.A. Kazi for appellant in ITXAL No.2063/09None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 29TH AUGUST, 2009. P.C. :- 1.Heard learned counsel for the revenue. Office objections in Income Tax Appeal (L) No.2063 of 2009 are overruled. Registry is directed to register the appeal. At the instance of the revenue, appeals are taken up for admission. 2.The issue sought to be raised in the above appeals is, as to whether the activity carried out by the assessee of bleaching fatty acid, acid oils, mutton tallow and vegetable oils would amount to manufacture of a new product. It is not in dispute that the assessee is registered with the Central Excise Department as well as Sales Tax Department as manufacturer. Copies of the said registration certificates were also produced before the assessing officer. The process undertaken is covered under chapter 3823.00, 3401.11, 1501.00, 1502.00, 1503.00 of the Central Excise and Salts Act, 1944. It is thus clear that the assessee is manufacturer of an excisable items, as such assessee is carrying out an activity of manufacture. In this view of the matter, the view taken by the Tribunal cannot be faulted. Both the appeals are dismissed in limini for want of any substantial question of law. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)