https://www.taxtmi.com/caselaws?id=251477 The court held that the petitioner's production of computer stationery constituted "manufacture" under the Assam Value Added Tax Act, 2003. The activities involved transforming paper and carbon into a distinct product with a unique commercial identity, qualifying for tax exemption under the relevant schemes. The court set aside the previous order, directing the authorities to recognize the petitioner's eligibility and entitlement for tax remission. The writ petition was allowed, with each party bearing their own costs. en-us Mon, 17 Sep 2012 00:00:00 +0530 Tue, 16 Sep 2014 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251477 The court held that the petitioner's production of computer stationery constituted "manufacture" under the Assam Value Added Tax Act, 2003. The activities involved transforming paper and carbon into a distinct product with a unique commercial identity, qualifying for tax exemption under the relevant schemes. The court set aside the previous order, directing the authorities to recognize the petitioner's eligibility and entitlement for tax remission. The writ petition was allowed, with each party bearing their own costs. Case-Laws VAT and Sales Tax Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251477