https://www.taxtmi.com/caselaws?id=161975 Chemically treated rubber wood was held to amount to manufacture under Notification S.R.O. No. 1729 of 1993 because the processing went beyond preservation and produced a commercially distinct timber product with greater durability, strength and utility. The Court found that raw rubber wood and treated rubber wood had different character, use and market value, and that the later amendment in S.R.O. No. 295 of 1998 was clarificatory. It also noted that similarly placed units had received the exemption, making a contrary view discriminatory. The exemption was therefore available for the period before 1 April 1998. en-us Fri, 01 Aug 2003 00:00:00 +0530 Wed, 12 Feb 2014 16:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161975 Chemically treated rubber wood was held to amount to manufacture under Notification S.R.O. No. 1729 of 1993 because the processing went beyond preservation and produced a commercially distinct timber product with greater durability, strength and utility. The Court found that raw rubber wood and treated rubber wood had different character, use and market value, and that the later amendment in S.R.O. No. 295 of 1998 was clarificatory. It also noted that similarly placed units had received the exemption, making a contrary view discriminatory. The exemption was therefore available for the period before 1 April 1998. Case-Laws VAT and Sales Tax Fri, 01 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161975