https://www.taxtmi.com/caselaws?id=164146 The Kerala HC noted that exemption for the petitioner's unit had to be assessed under the special notification for women industrial units, not only the superseded general notification. The special notification created a distinct and wider exemption framework, so rejection based solely on the earlier notification was unsustainable. The Court did not decide whether making chilly powder and coriander powder amounted to manufacturing, and left that question open. The matter was therefore sent back for fresh consideration of the petitioner's eligibility under the applicable special notification. en-us Thu, 07 Jan 2010 00:00:00 +0530 Sat, 18 Oct 2014 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164146 The Kerala HC noted that exemption for the petitioner's unit had to be assessed under the special notification for women industrial units, not only the superseded general notification. The special notification created a distinct and wider exemption framework, so rejection based solely on the earlier notification was unsustainable. The Court did not decide whether making chilly powder and coriander powder amounted to manufacturing, and left that question open. The matter was therefore sent back for fresh consideration of the petitioner's eligibility under the applicable special notification. Case-Laws VAT and Sales Tax Thu, 07 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164146