Export sale against Form-H - conversion of commercial grade ...
Court Rules Refining Castor Oil to First Special Grade Isn't Manufacturing Process; Refinement Alone Not Sufficient.
October 26, 2016
Case Laws VAT and Sales Tax HC
Export sale against Form-H - conversion of commercial grade Castor oil to First Special Grade after refining process - merely because some process is carried out on the substance, the same is not to be treated as manufacturing process. - HC
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