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2012 (12) TMI 952 - GUJARAT HIGH COURTExtract: .......t;. 6. In our opinion, the Tribunal committed no error. We have also for our satisfaction referred to rule 3 of the Gujarat Sales Tax Rules, which enlists the processes which would not be included in the term "manufacture". None of those enlisted therein would cover the case of the appellant. 7. In the result, the tax appeal is dismissed.
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