The Assessing Officer, Textiles Committee v. M/s Premium Suiting Pvt Ltd & Another
2026 INSC 115826 October 202615 min read
Supreme Court Rules Bleaching and Dyeing Job Work Does Not Amount to Manufacture Under Textiles Cess Act
The Supreme Court held that bleaching and dyeing on a job-work basis is not 'manufacture' and cannot attract textile cess under the 1963 Act.
Case Snapshot
- Case Name
- The Assessing Officer, Textiles Committee v. M/s. Premium Suiting Pvt. Ltd. & Another
- Citation
- 2026 INSC 1158
- Bench
- Justice N.V. Anjaria & Justice S.V.N. Bhatti
- Date of Judgment
- October 26, 2026
- Area of Law
- Tax Law – Textiles Committee Act, 1963 – Section 5A (Cess) – Statutory Interpretation
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