https://www.taxtmi.com/article/detailed?id=413 The proposed clause (29BA) defines manufacture as a change in a non living physical object resulting either in a new and distinct object with a different name, character and use, or in a new and distinct object with a different chemical composition or integral structure; it applies with grammatical variations, is declared retrospective from April, 2009, and may exclude processes treated as manufacture under other laws, giving rise to contextual uncertainty and litigation. en-us Sun, 12 Jul 2009 00:00:00 +0530 Sun, 12 Jul 2009 23:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=413 The proposed clause (29BA) defines manufacture as a change in a non living physical object resulting either in a new and distinct object with a different name, character and use, or in a new and distinct object with a different chemical composition or integral structure; it applies with grammatical variations, is declared retrospective from April, 2009, and may exclude processes treated as manufacture under other laws, giving rise to contextual uncertainty and litigation. Articles Income Tax Sun, 12 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=413