IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2998 OF 2008 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Ramanuj Synthetics Pvt.Ltd. ... Respondent. P.S.Sahadevan for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th July 2009. P.C. : Heard. Office objections are over-ruled. By consent of parties, appeal is taken up for hearing. Heard learned counsel for the appellant. He fairly states that the issue involved in this appeal is covered by the judgment of this Court in the case of C.I.T. v. Emplee Poly Yarn, (2008) 305 ITR 309 (Bom) wherein it is held that activity of twisting of yarn amounts to manufacture. In this view of the matter, no substantial question of law is involved in this appeal. Appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)