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of <h1>Conversion of grains into food products constitutes manufacturing under tax law</h1> <h3>Govindram Chatramal Versus Commissioner of Sales Tax, Madhya Pradesh</h3> The High Court of Madhya Pradesh ruled that the conversion of paddy into rice and other grains into dal constitutes manufacturing. The failure to disclose ... - The High Court of Madhya Pradesh held that the conversion of paddy into rice and other grains into dal amounts to manufacture. The failure to disclose purchases in the returns did not constitute concealment of turnover for penalty under section 43.
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