JUDGMENT

S.H. Kapadia, J. —

Leave granted.

2. In this batch of Civil Appeals, a common question of law which arises for determination is: whether conversion of marble blocks by sawing into slabs and tiles and polishing amounts to “manufacture or production of article or thing” so as to make the respondent(s)-assessee(s) entitled to the benefit of Section 80IA of the Income Tax Act, 1961, as it stood at the material time.

3. The lead matter is Civil Appeal arising out of S.L.P.(C) No.9812/2008 in the case of Income Tax Officer, Udaipur Vs. M/s. Arihant Tiles & Marbles (P) Ltd.

4. The assessee, during the relevant Assessment Year 2001-2002, was engaged in the business of manufacture/production of polished slabs and tiles which the assessee exported (partly). The prime condition for allowing deduction under Section 80IA, as it stood at the material time, was that industrial undertakings should manufacture or produce any article or thing, not being any article or thing specified in the list in Eleventh Schedule of the Income Tax Act, 1961.

5. The question before us is: whether on facts and circumstances of the case(s) the activities undertaken by the respondent(s) herein would fall w