The process of chilling of milk to make it fit for long distance ...
Chilling Milk for Transport Isn't Manufacturing: No Production or Processing Change, Just Spoilage Prevention.
June 17, 2014
Case Laws Service Tax AT
The process of chilling of milk to make it fit for long distance transportation without getting spoiled, which does not bring into existence any change whatsoever, would not amount to production or processing of the goods not amounting to the manufacture. - AT
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