Manufacture - conversion of wet blue leather into finished ...
Transforming Wet Blue Leather into Finished Leather is Manufacturing; Affects VAT and Sales Tax Policies.
March 26, 2015
Case Laws VAT and Sales Tax HC
Manufacture - conversion of wet blue leather into finished leather - Wet blue leather loses its identity as wet blue leather and becomes a different commodity with a distinct identity in the market and in the industry concerned. Activity amounts to a manufacturing activity - HC
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