Sri Balaji Metal Finishers vs Income-Tax Officer on 30 September, 1985
13.3 In view of the aforesaid decisions, I would hold that electroplating involves 'manufacture' or 'production' of a new article, in the commercial sense. It may be mentioned at the cost of repetition that the cases in Burmah Shell Refineries Ltd.'s case (supra), Tarai Development Corpn.'s case (supra), Perfect Liners' case (supra), Andhra Pradesh State Seeds Development Corpn.'s case (supra), Nishit Synthetics (P.)