https://www.taxtmi.com/caselaws?id=162468 Sterilisation of raw needles into sterilised needles was treated as a manufacturing or processing activity for sales tax exemption purposes where the exemption notification conditions were otherwise satisfied. The existence of an actual processing unit and regular sterilisation activity was the ative factual basis, and exemption could not be refused on the ground that the finished product fetched only a marginally higher price. The price differential was a commercial matter and was not a criterion stated in the notification. On that reasoning, denial of the exemption was considered unsustainable and the assessee was entitled to the benefit of the notification. en-us Thu, 04 Dec 2003 00:00:00 +0530 Thu, 27 Feb 2014 14:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162468 Sterilisation of raw needles into sterilised needles was treated as a manufacturing or processing activity for sales tax exemption purposes where the exemption notification conditions were otherwise satisfied. The existence of an actual processing unit and regular sterilisation activity was the ative factual basis, and exemption could not be refused on the ground that the finished product fetched only a marginally higher price. The price differential was a commercial matter and was not a criterion stated in the notification. On that reasoning, denial of the exemption was considered unsustainable and the assessee was entitled to the benefit of the notification. Case-Laws VAT and Sales Tax Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162468