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2016 (10) TMI 258 - SC - VAT and Sales TaxDenial of exemption from payment of sales tax - Industrial Policy, 1982 - blending and packing of Tea - Eligibilty Certificate - Held that: - tea is not to be included in “raw material” and therefore, no exemption could have been claimed by the Appellant Company in respect of ‘tea’ as a raw material for purchase as well as sale of tea. Certificate of Authorisation - Held that: - no certificate of authorisation, as provided under the Act, had ever been granted to the appellant-Company - the appellant not entitled to any sales tax exemption. Reliance placed upon the decision in the case of COMMISSIONER OF INCOME TAX, KERALA Versus TARA AGENCIES [2007 (7) TMI 4 - SUPREME COURT OF INDIA] where it was held that the appellant was not in the business of ‘manufacturing’ tea but was merely blending and packing tea, which does not amount to ‘manufacturing’ of tea. Appeal dismissed - decided against appellant.
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