https://www.taxtmi.com/caselaws?id=163647 Production of soft drinks by purification of water and sugar, treatment of carbon dioxide, blending, filling, bottling and sealing was treated as manufacture because it resulted in a commercially different product, and the notification's exclusion was limited to minor processes such as packing, polishing and cleaning. Under the exemption scheme, the Director's eligibility certificate did not finally determine entitlement; the taxing authority could independently examine whether exemption was available. The claimant also failed to prove effective steps before the cut-off date by acquiring or firmly ordering the full plant and machinery required. The activity qualified as manufacture, but the exemption claim failed. en-us Fri, 30 Nov 2007 00:00:00 +0530 Thu, 18 Dec 2014 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163647 Production of soft drinks by purification of water and sugar, treatment of carbon dioxide, blending, filling, bottling and sealing was treated as manufacture because it resulted in a commercially different product, and the notification's exclusion was limited to minor processes such as packing, polishing and cleaning. Under the exemption scheme, the Director's eligibility certificate did not finally determine entitlement; the taxing authority could independently examine whether exemption was available. The claimant also failed to prove effective steps before the cut-off date by acquiring or firmly ordering the full plant and machinery required. The activity qualified as manufacture, but the exemption claim failed. Case-Laws VAT and Sales Tax Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163647