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

VAT and Sales Tax

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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