ORDER

The three questions which the High Court answered against the assessee read thus :

(i) Whether, on facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee, being not an industrial undertaking, it is not entitled to deduction under Section 80-I of the IT Act, 1961?

(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is not entitled to deduction under Section 80-HH and 80-I of the IT Act, 1961, as an industrial undertaking?

(iii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in not following the decision of Hon ble Andhra Pradesh High Court in case of CIT v. Venkateshwara Hatchery (P) Ltd.1 which was favourable to the assessee, particularly when there was no decision of jurisdictional High Court on the point at issue?"

2. It is not in dispute that the case is covered against the assessee by the judgment of this Court in CIT v. Venkateshwara Hatcheries (P) Ltd.2. The further point that was made by the assessee was that it not only reared the chicken but also dressed them for sale in the market and, therefore, a process of manufacture was carried out. But, it appears that there was no material laid before the Tribunal in this behalf. It is, therefore, not possible to conclude in the present matter that the dressing of poultry is tantamount to manufacture.

3. The appeal is dismissed.

4. No order as to costs.

Appeal dismissed.

***************