Sec 2(29BA) Process of drawing wire of thinner gauge from thicker gauge would amount to manufacture

Brief of the case:

The Hon’ble Himachal Pradesh High Court in the case of CIT vs. Pawan Agarwal and others that the activity of drawing wires of thinner gauges from wires and rods of thicker gauges amount to manufacture as the paper insulated wires and strips of copper and aluminum manufactured by the assessees were different from its raw material, having different use and also having different commercial identification.

Facts of the case:

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