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Cit vs Sesa Goa Ltd. on 17 November, 2004

fact that the assessee is engaged in extraction and processing of iron ore, not amounting to manufacture or production of any article or thing ... iron ore did not amount to "manufacture". However, it came to the conclusion that extraction of iron ore and the various processes would
Supreme Court of India Cites 17 - Cited by 138 - Full Document
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