https://www.taxtmi.com/caselaws?id=155342 Tea blending qualifies as a manufacturing process for sales tax exemption eligibility under the notification issued under the M.P. General Sales Tax Act, subject to an eligibility certificate from the Industries Department. Small-scale tea-blending units commencing production before the later notification's specified commencement date are not excluded by that notification. Subsequent executive instructions and notifications do not displace the exemption where they do not clearly and specifically exclude tea-blending units. Eligible units may obtain certificates and pursue consequential sales tax relief before the appropriate authorities. en-us Tue, 10 Nov 1987 00:00:00 +0530 Tue, 03 Sep 2013 16:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155342 Tea blending qualifies as a manufacturing process for sales tax exemption eligibility under the notification issued under the M.P. General Sales Tax Act, subject to an eligibility certificate from the Industries Department. Small-scale tea-blending units commencing production before the later notification's specified commencement date are not excluded by that notification. Subsequent executive instructions and notifications do not displace the exemption where they do not clearly and specifically exclude tea-blending units. Eligible units may obtain certificates and pursue consequential sales tax relief before the appropriate authorities. Case-Laws VAT and Sales Tax Tue, 10 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155342