https://www.taxtmi.com/caselaws?id=164770 The court dismissed the petitioner's appeal challenging the rejection of their sales tax exemption application for bottling LPG. Despite complexities in the bottling process, the court held that it did not constitute manufacturing as the end product remained unchanged. Emphasizing the absence of a commercially distinct product post-process, the court referenced legal precedents to support its decision. The court's analysis focused on the definition of "manufacture" under the relevant notification, ultimately upholding the rejection of the appeal and highlighting the promotion of genuine manufacturing activities as intended by the notification. en-us Wed, 28 Jan 2009 00:00:00 +0530 Sat, 30 May 2015 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164770 The court dismissed the petitioner's appeal challenging the rejection of their sales tax exemption application for bottling LPG. Despite complexities in the bottling process, the court held that it did not constitute manufacturing as the end product remained unchanged. Emphasizing the absence of a commercially distinct product post-process, the court referenced legal precedents to support its decision. The court's analysis focused on the definition of "manufacture" under the relevant notification, ultimately upholding the rejection of the appeal and highlighting the promotion of genuine manufacturing activities as intended by the notification. Case-Laws VAT and Sales Tax Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164770