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    <title>2003 (9) TMI 745 - KERALA HIGH COURT</title>
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    <description>A taxing notification limited exemption to goods produced by manufacture and excluded mere conversion of one form of goods into another. Crushing, cleaning, drying and powdering raw animal bones into crushed bones and bone meal was treated as a physical change, not a commercially distinct manufacture, so the exemption claim failed. The Court also granted limited time for compliance and directed that proposed cancellation of registration be kept in abeyance for two months, subject to filing complete returns and paying tax with interest; failing compliance, proceedings could continue.</description>
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    <pubDate>Thu, 04 Sep 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=162386</link>
      <description>A taxing notification limited exemption to goods produced by manufacture and excluded mere conversion of one form of goods into another. Crushing, cleaning, drying and powdering raw animal bones into crushed bones and bone meal was treated as a physical change, not a commercially distinct manufacture, so the exemption claim failed. The Court also granted limited time for compliance and directed that proposed cancellation of registration be kept in abeyance for two months, subject to filing complete returns and paying tax with interest; failing compliance, proceedings could continue.</description>
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      <pubDate>Thu, 04 Sep 2003 00:00:00 +0530</pubDate>
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