https://www.taxtmi.com/caselaws?id=162468 The court allowed the writ petition, quashed the State Level Committee's order, and directed the issuance of a sales tax exemption certificate to the petitioner, a public limited company manufacturing surgical instruments. The court interpreted sterilisation of needles as manufacturing, emphasizing the need for a processing plant and undertaking the sterilisation process for exemption eligibility. Pricing differences were not deemed sole criteria for exemption, and verification confirmed the processing unit's existence. The judgment stressed compliance with exemption requirements to extend benefits to eligible entrepreneurs. 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 The court allowed the writ petition, quashed the State Level Committee's order, and directed the issuance of a sales tax exemption certificate to the petitioner, a public limited company manufacturing surgical instruments. The court interpreted sterilisation of needles as manufacturing, emphasizing the need for a processing plant and undertaking the sterilisation process for exemption eligibility. Pricing differences were not deemed sole criteria for exemption, and verification confirmed the processing unit's existence. The judgment stressed compliance with exemption requirements to extend benefits to eligible entrepreneurs. Case-Laws VAT and Sales Tax Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162468