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2004 (3) TMI 709 - HC - VAT and Sales TaxWhether any manufacture in tems of the notification is be carried on by the petitioner at Mangalore in the given circumstances. - held that:- The Homogenisation may be at best be a process but not a process which results in production or manufacture. Therefore the respondents are right in their submission that there is no manufacture at Mangalore. The finding of the committee of ‘no manufacture’ is based on facts and is supported by the decisions of both the Apex Court and this court. I do not find any factual or legal errors warranting by interference. There is one more reason as to why the petitioner cannot be given the concession in this case. It can be forgotten that the State by offering concessions, is losing substantial revenue legally due to it. The said concession is granted in the light of the availability of employment and the fixed assets etc. in fact, in the case on had, annexure-E would show that no eligibility certificate as such is available to the petitioner on the facts of this case.
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