( 1 ) THE Income-tax Appellate Tribunal has referred the following question of law to this court under Section 256 (1) of the Income-tax Act, 1961 :" Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was mainly engaged in the manufacture or processing of goods ? "

( 2 ) IN the assessment year under reference the Income-tax Officer did not deal with the assessee's claim that it was a manufacturer or a processor of goods. Therefore, the assessee asked the Income-tax Officer to rectify the orders under Section 154 of the Act and to consider whether the assessee as manufacturer or processor of goods was entitled to be taxed at a concessional rate. The Income-tax Officer rejected the application which was, however, allowed by the Appellate Assistant Commissioner who directed the Income-tax Officer to grant relief under Section 154 of the Act". The department then filed appeal which was dismissed by the Tribunal in the following terms :" The assessee is a publisher of books. The assessee's job is to get the manuscript for publication, hit upon a suitable format for the book, get it printed as per its requirements unde