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
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