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2008 (12) TMI 695 - KERALA HIGH COURTWhether conversion of plastic sheets/tubings into plastic covers would amount to manufacture? Held that:- With the available facts before us, the only conclusion that can be reached is, that, while processing plastic sheets/tubings into plastic covers/ bags, no new commercially different commodity would emerge and therefore, there is no manufacture as such and since purchase of plastic sheets has already suffered tax, the sales turnover of plastic covers/bags is a second sale and therefore, not liable for payment of tax under the Act. Thus the questions of law framed by the Revenue requires to be answered against the Revenue and in favour of the assessee
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