S. 80IB Ginning and pressing of cotton amounts to manufacturing activity

Advertisement The nature of processing of loose cotton into cotton bales after sprinkling water and mechanically pressing the same is similar to processing camphor powder into camphor cubes. Loose cotton in bulk quantity with lighter density is as a result of pressing converted into cotton bales and to that limited extent it certainly undergoes a change. In view of the Supreme Court having approved the view taken by the Calcutta High Court in the aforesaid case, our task is made easy. There can be no doubt that if camphor powder pressed into cubes can can be said to have undergone some sor...