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2006 (11) TMI 320 - SC - VAT and Sales TaxWhether a particular activity amounts to "manufacture" or not? Held that:- Appeal allowed. Had it been only that the goods notified are brought into the market area to be covered by the second category then the stand of the respondents would have been acceptable. But the further condition it must be "used for processing" shows that the emphasis is on end-user. In this case that makes the difference. Therefore, the appellant is correct in its stand that levy on the notified agricultural produce being brought within market area where end-user is manufacture does not attract levy of market fee.
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