The Supreme Court held that bleaching and dyeing powerloom fabric on job work is not “manufacture” under the Textiles Committee Act, so textile cess cannot be levied on the processor. - The Assessing Officer, Textiles Committee v. M/s. Premium Suiting Pvt. Ltd. & Another. The Supreme Court has ruled that a company that bleaches and dyes fabric received from powerloom and handloom units on job work cannot be made to pay textile.