Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Process amounting to manufacture - blending and packing of tea - ...


Tea Blending Not Manufacturing: No VAT or Sales Tax Due for Mixing and Packing Tea as Final Product Remains Unchanged.

January 23, 2024

Case Laws     VAT and Sales Tax     SC

Process amounting to manufacture - blending and packing of tea - after the processing tea remained tea - mere mixing of different types of tea only for the purpose of marketing as tea and not a particular type of tea does not involve any process/manufacture within the meaning of the definition. - SC

View Source

 


 

You may also like:

  1. Exemption from GST - Services related to agricultural produce - Merely by blending i.e. mixing or combining different teas and/or packing, such processes would not...

  2. Levy of entry tax on packing material of tea upheld - SC

  3. Manufacture - clearances of the mixed solvent (spent solvents), which is done from the factory premises, is the residue, which gets retained after the manufacturing of...

  4. Reversal of the cenvat credit on capital goods when the final product manufactured by use of such capital goods became exempted subsequently - the capital goods were not...

  5. Computation of the quantum of deduction under section 33AB - in rare cases, where a very few fortunate assessees who grow and manufacture different varieties of tea and...

  6. Deduction u/s 80IC - assessee is merely mixes various ingredients, required for final products, with the help of machineries and the final product/finish product is...

  7. CENVAT credit - catch covers, a packing material - denial for the reason that the catch covers are not the essential primary or secondary packing material - Once it is...

  8. Exemption from payment of tax under section 10B - 100% EOU - Scope of term 'Manufacture' - following the judgment of this court in Girnar Industries v. CIT (2009 -TMI -...

  9. Classification of goods - rate of GST - Applicable HSN Code - manufacture and sale of ready to prepare cook products like Dosai Mix, Idly Mix, Tiffen Mix, Sweet Mix,...

  10. Deduction u/s.80IC in respect to third party manufacturing done by the assessee - assessee is engaged in the manufacturing and selling of the products on its own account...

  11. Manufacture - blending of MS with MFA does not result into the manufacture of a new product, even if the emerged product is branded as 'speed' and marketed accordingly...

  12. Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

  13. Levy of entry tax - levy of entry tax on the import of tea and local sale and inter-State sale of the blended tea is untenable. - HC

  14. Classification of services - packing of tea bags - members of the West Bengal AAR differ on the classification of supply regarding packing of tea bags - as per one...

  15. CENVAT credit - used packing material - exempted goods - Non maintenance of accounts as regards use of credit availed inputs which have already been used once in the...

 

Quick Updates:Latest Updates