https://www.taxtmi.com/caselaws?id=162005 The High Court held that the lamination process conducted on sheets by the respondent did not amount to "manufacture" under the Bombay Sales Tax Act, 1959. The court relied on the similarity of facts with the State of Maharashtra v. Shiv Datt Sons case, where certain processes were deemed not to constitute manufacturing. The Tribunal's decision aligned with established legal principles from apex court judgments on manufacture under Central Excise, leading to the rejection of the application seeking a reference on the interpretation of "manufacture" in this context. en-us Fri, 21 Jul 2006 00:00:00 +0530 Fri, 14 Feb 2014 14:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162005 The High Court held that the lamination process conducted on sheets by the respondent did not amount to "manufacture" under the Bombay Sales Tax Act, 1959. The court relied on the similarity of facts with the State of Maharashtra v. Shiv Datt Sons case, where certain processes were deemed not to constitute manufacturing. The Tribunal's decision aligned with established legal principles from apex court judgments on manufacture under Central Excise, leading to the rejection of the application seeking a reference on the interpretation of "manufacture" in this context. Case-Laws VAT and Sales Tax Fri, 21 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162005