1 ITXAL4682-10.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ttm INCOME TAX APPEAL NO.4682 OF 2010 The Commissioner of Income Tax-2 .. Appellant Vs. M/s.Sanghvi Woods Ltd. .. Respondent. Mr.Vimal Gupta for the appellant Mr.S.E.Dastur, Sr.Advocate, Mr.P.J.Pardiwala, Sr.Advocate, Mr.Madhur Agarwal and Mr.Atul K. Jasani for the respondent CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 5TH OCTOBER, 2011. P.C. 1. Whether the activity of producing pencil slats, sharpener blades and unpolished pencils constitute manufacture is the question raised in this appeal. 2. This court in in the cases of CIT vs. Kirti Stationers Pvt.Ltd.in Tax Appeal No.4925 of 2010 decided on 26.9.2011 and CIT vs. Hardik Paints Pvt.Ltd. in Tax Appeal No.2727 of 2009 decided on 21.2.2011 and CIT vs. Kirti Stationers Pvt.Ltd. in Tax Appeal (L) No.1898 of 2009 decided on 26.9.2011 has upheld the decision of the ITAT that the activity of producing sharpener blades and unpolished pencils constitute manufacture and dismissed similar appeals filed by the Revenue. Accordingly, we hold that 2 ITXAL4682-10.doc the decision of the ITAT in the present case, holding that the production of sharpener blades and unpoilshed pencils constitute manufacture and hence entitled to the deduction claimed cannot be faulted. As regards, pencil slats are concerned, similar questions raised by the Revenue in the assessee’s own case being CIT vs. Sanghvi Woods P.Ltd. in Tax Appeal No.1453 of 2010 has been dismissed by us today. For the reasons stated therein, present appeal is dismissed. (K.K. TATED, J.) (J.P. DEVADHAR, J.)