customers. There is a
time lag between the processing and actual export, between
which the processed meat is preserved in cold storage. The
export needs ... customers. There
is a time lag between the processing and actual export,
between which the processed meat is preserved in cold
storage. The export needs
ores blended together.
9. Smt. Sinha maintained that assessee carried only processing of meat/ mutton, which was not transferred to any different commercial commodity through ... different processes carried on by the assessee. He maintains that assessee had acquired live buffaloes, carried process of manufacture and then supplied packed meat
found that during
assessment no details were called regarding meat
processing and purchase account by the AO. Details
were called by AO only through notice ... record found that
during assessment proceedings, no details were called
regarding meat processing and Purchases Account by the
Assessing Officer. The details were called
Bakery
* Beverages
* Confectionary
* Dairy
* Frozen desserts
* Fruits preparations
* Fats and Oils
* Processed meats and seafood
* Soups & sauces
21. The assessee was engaged
Bakery
* Beverages
* Confectionary
* Dairy
* Frozen desserts
* Fruits preparations
* Fats and Oils
* Processed meats and seafood
* Soups & sauces
21. The assessee was engaged
engaged in the business of trading and export of processed and non-processed
buffalo meat. He filed his return of income on 20th November ... engaged in the business of Trading and Export of
processed and non-processed Buffalo Meat During the year the sales of the
assessee was increased
export
of meat and meat products to various countries across the world. The
assessee has integrated slaughtering-cum-meat processing plant at
Aligarh ... entire business income.
(1) That assessee runs a meat processing factory and is an export-
oriented unit. Regular books of accounts are maintained
were in respect of purchase of frozen meat being a produce
of raw meat that is processed for long term storage, was to be
produced ... drawn by the ld CIT(A) that frozen meat could be
purchased only from the meat processing units and therefore, the said
suppliers
assessee further informed that the assessee's main
business is processing of meat for the purpose of export and for this
purpose, the company ... sent to the assessee's factory, where after due processing, the
processed meat is exported. In view of the above, it is evident that
water, earthquakes and disaster
management.
lxix) To established food processing unit, grain processing, meat,
poultry and egg, dairy, fish, fruit and vegetable, consumer food ... chocolate making,
established and servicing of the development councils for fish,
meat processing industries with the permission of the Government
of India where required)
lxxii
