https://www.taxtmi.com/caselaws?id=155356 Blending tea leaves was treated as an activity that can amount to production or processing where it brings about a qualitative transformation into a commercially different product. On that basis, the HC held that the earlier exemption notification covered the petitioner's unit, because the refusal rested only on the view that blending was not manufacture or production. The later notification excluding blending of tea confirmed that no such exclusion existed under the earlier regime. The petitioner was therefore entitled to the eligibility certificate, and the refusal to issue it was not justified. en-us Tue, 28 Apr 1987 00:00:00 +0530 Tue, 03 Sep 2013 17:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155356 Blending tea leaves was treated as an activity that can amount to production or processing where it brings about a qualitative transformation into a commercially different product. On that basis, the HC held that the earlier exemption notification covered the petitioner's unit, because the refusal rested only on the view that blending was not manufacture or production. The later notification excluding blending of tea confirmed that no such exclusion existed under the earlier regime. The petitioner was therefore entitled to the eligibility certificate, and the refusal to issue it was not justified. Case-Laws VAT and Sales Tax Tue, 28 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155356