https://www.taxtmi.com/caselaws?id=248089 Packing, labelling and sealing processes used to bring Horlicks to a marketable stage were treated as part of manufacture under the Tamil Nadu General Sales Tax framework. Applying the broad meaning of manufacture in Rule 3(h), the Court noted that the intermediate product was subjected to several preparatory steps in Tamil Nadu and that caps, seals and labels were integral to the finished marketable commodity. On that basis, goods purchased for such use qualified for concessional levy under section 3(3), and the penalty and differential tax demand based on alleged misuse of Form XVII were not sustainable. en-us Fri, 24 Aug 2012 00:00:00 +0530 Mon, 05 Oct 2015 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248089 Packing, labelling and sealing processes used to bring Horlicks to a marketable stage were treated as part of manufacture under the Tamil Nadu General Sales Tax framework. Applying the broad meaning of manufacture in Rule 3(h), the Court noted that the intermediate product was subjected to several preparatory steps in Tamil Nadu and that caps, seals and labels were integral to the finished marketable commodity. On that basis, goods purchased for such use qualified for concessional levy under section 3(3), and the penalty and differential tax demand based on alleged misuse of Form XVII were not sustainable. Case-Laws VAT and Sales Tax Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248089