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of <h1>Garam Masala Preparation Deemed Manufacturing under M.P. Sales Tax Act</h1> The High Court of Madhya Pradesh held that the preparation of 'garam masala' constitutes manufacturing under the M.P. General Sales Tax Act, 1958. The ... - The High Court of Madhya Pradesh ruled that the preparation of 'garam masala' amounts to manufacture under the M.P. General Sales Tax Act, 1958. The process of obtaining 'garam masala' involves more than just grinding condiments, making it a manufacturing process. The court's answer to the question was affirmative, against the assessee.
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