Can anybody throw light on the scope of the word "Textile Processing" and "Agriculture" as mentioned in Notification 14/2004? If any judgements are avaialble on the same; I would appreciate the citations.
Thanks
Salil Sheth
1 Replies
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 26 October 2010
Textile processing would include all processes to make the textile usable example - yarn usable- dyeing, bleaching, mercerising, doubling etc.
Agricultural processing could mean those processes which are done normally by the farmer- dehusking, drying, peeling, and such similar processes.
I have not come across any case law in this reagrd but have not looked out for the same also.
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