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2007 (9) TMI 570 - KERALA HIGH COURTConversion of raw bones into crushed bones - Whether manufacturing activity? - claim of exemption under S.R.O. No. 1729 of 1993 - Held that:- In the present case we are concerned with conversion of raw bones into crushed bones and in view of what has been said by the apex court in A.A. Sulaiman's case [1997 (3) TMI 494 - SUPREME COURT OF INDIA] we cannot hold that such conversion would amount to a manufacturing activity. In view of the above, the appellant is not entitled to claim any exemption under S.R.O. No. 1729 of 1993. Writ appeal filed by the appellant requires to be rejected
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