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VAT - Highlights / Catch Notes

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Process amounting to manufacture or not - mixture of the base ...


Court Rules Mixing Base Paint with Colors Doesn't Create New Product for VAT and Sales Tax Purposes.

March 23, 2023

Case Laws     VAT and Sales Tax     SC

Process amounting to manufacture or not - mixture of the base paint with different colours, results in a new product or not - The resultant article i.e., the paint of a different shade, did not result in a new commercial product. In common parlance, the new product was nothing else but ‘paint’, and not a different article. - SC

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