Multi-piece packaging of pre-packed soaps classified as 'manufacture' u/s 2(f)(iii); case remanded for tax verification.

Manufacture or Business Auxiliary Service - multi piece packaging - The definition covers not only packing but also re-packing - multi-piece packaging is done on the soaps already packed - thus it would amount to repacking and accordingly the activity would be covered under the definition of ‘manufacture' u/s 2(f) (iii) - matter remanded back for verification - AT .....

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