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2010 (7) TMI 892 - HC - VAT and Sales TaxWhether the Tribunal was correct in holding that the process carried on by the applicant for converting raw tobacco into chewing tobacco does not amount to manufacture within the meaning of section 2(17) of the Bombay Sales Tax Act? Held that:- The Tribunal has erred in arriving at the conclusion that the process carried on by the applicant for converting raw tobacco into chewing tobacco (jarda) does not amount to manufacture within the meaning of section 2(17) of the Bombay Sales Tax Act. We therefore answer the question set out in paragraph 2 of this judgment in the negative, i.e., in favour of the applicant.
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