IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 68 of 2010 Dy. Commissioner, Income Tax. ….…… Appellant Versus M/s Raj Laxmi Stone Crusher Pvt. Ltd. ………. Respondent Mr. Arvind Vashistha, Standing Counsel (Income Tax) for the appellant. Date of Judgment: 03.01.2011 JUDGMENT Coram: Hon’ble Barin Ghosh, C.J. Hon’ble V.K. Bist, J. BARIN GHOSH, C.J. (ORAL) The question of law raised here is now covered by a judgment rendered by the Hon’ble Supreme Court in the case of Income Tax Officer, Udaipur vs. M/s Arihant Tiles & Marbles (P.) Ltd., reported in 2010 (320), ITR – 79. 2. In the instant case, the dispute is whether cutting of marble blocks by sawing into slabs and tiles and polishing amounts to “manufacture or production of article or thing”. The same was also the question before the Hon’ble Supreme Court. The Hon’ble Supreme Court has held that the same amounts to manufacture or production. 3. That being the situation, we do not admit the appeal and the same is disposed of. It is recorded that we have not issued notice to the respondent. (V.K. Bist, J.) (Barin Ghosh, C.J.) 03.01.2011 03.01.2011 Amit