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9. The matter can be looked at from another angle. In CIT v. Sesa Goa Ltd., [2004] 271 ITR 331 this Court considered the meaning of the word "production". The issue in that case was whether the extraction and processing of iron ore amounted to manufacture or not in view of the various processes involved and the various processes would involve production within the meaning of Section 32A of the Act. It was, inter alia, observed as under :
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In Words and Phrases 2nd Edn. by Justice R.P.Sethi the expressions "produce" and "production" are described as under:
