TMI BlogHigh Court Rules Roasting or Salting Dry Fruits Isn't "Manufacture" Under VAT, Sales Tax Laws; Classification Unchanged.Classification - Dry fruits – Roasting or salting does not result in the creation of a new article, or a significantly altered one as to amount to “manufacture” - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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