Whether insertion of driver into LED amounts to manufacture. Where driver is locally purchased & LED imported. Please provide your valuable comments
Manufacturing
sonu sahrawat
Manufacture: inserting a driver into an LED qualifies as manufacture when the driver is essential for the LED's operation. Whether insertion of a driver into an LED constitutes manufacture depends on the driver's functional role: one view says it does not amount to manufacture, while the contrasting view states that if the driver is essential for the working or use of the LED, its insertion will constitute manufacture. (AI Summary)
TaxTMI
TaxTMI