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2017 (10) TMI 948 - HC - VAT and Sales TaxManufacture - cold drink - whether the process of dilution amounts to "manufacture"? - Held that: - it cannot possibly be countenanced or accepted that the process which the assessee adopts does not result in the creation of a new marketable commodity. A cold drink concentrate and an aerated drink obtained after processing the concentrate can never possibly be viewed as being of the same genre or form. The process undertaken by the revisionist results in the formation of a commodity which obtains an identity which is distinct from the original product which was cold drink concentrate. An aerated drink was manufactured from cold drink concentrate thus giving birth to a commercially distinct and independently recognized commodity - revision dismissed.
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