S.H.Kapadia,J. - (1.) 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 v. Arihant Tiles & Marbles (P) Ltd.;