Conversion of jumbo rolls of photographic films into small rolls of various sizes is manufacture or not?

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS. 3649-3650 OF 2003

M/s India Cine Agencies

Versus

Commissioner of Income Tax, Madras

Civil Appeal No. 1522 of 2007

Civil appeal No. 3720 of 2007

Civil appeal Nos. 451-452 of 2008

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