https://www.taxtmi.com/caselaws?id=163106 Import licences and exim scrips are intangible goods and cannot be treated as manufactured goods because manufacture under section 2(e1) requires a process producing a new commodity and applies to tangible goods. The authority issuing or granting such a licence is therefore not its manufacturer. A notification issued under the proviso to section 3A(1)(e) fastened liability on the importer or the person in whose name the licence or permit was issued, not on any supposed manufacturer of the licence. Accordingly, trade tax could not be levied on the sale consideration of an import licence by treating the dealer as a manufacturer. en-us Thu, 06 Sep 2007 00:00:00 +0530 Sat, 22 Mar 2014 10:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163106 Import licences and exim scrips are intangible goods and cannot be treated as manufactured goods because manufacture under section 2(e1) requires a process producing a new commodity and applies to tangible goods. The authority issuing or granting such a licence is therefore not its manufacturer. A notification issued under the proviso to section 3A(1)(e) fastened liability on the importer or the person in whose name the licence or permit was issued, not on any supposed manufacturer of the licence. Accordingly, trade tax could not be levied on the sale consideration of an import licence by treating the dealer as a manufacturer. Case-Laws VAT and Sales Tax Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163106