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2010 (5) TMI 762 - HC - VAT and Sales TaxWhether raw mustard oil and the mustard oil obtained therefrom were both entitled to exemption from payment of sales tax? Held that:- While every manufacture can be characterized as production, every production need not amount to manufacture. The word 'production' or 'produce', when used in juxtaposition with the word 'manufacture' takes in bringing into existence new goods by a process which may or may not amount to manufacture. It also takes in all the byproducts, intermediate products and residual products which emerge in the course of manufacture of goods.". Filtration of raw mustard oil into mustard oil undertaken by the petitioner, therefore, cannot be understood to amount to production of goods in view of the above. Appeal has to be dismissed
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