https://www.taxtmi.com/caselaws?id=167734 Preparing and selling softy ice-cream was treated as manufacture under the Gujarat Sales Tax Act because the process went beyond mere cooling or condensing. The court accepted the factual finding that the assessee used multiple raw materials, including sweetened milk, concentrates, powders, additives, flavour and colour, to produce the final product. Section 2(16) was applied, and the excluded processes under rule 3 of the Gujarat Sales Tax Rules were held not to cover the activity. The tax assessment challenge therefore failed. en-us Fri, 14 Dec 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167734 Preparing and selling softy ice-cream was treated as manufacture under the Gujarat Sales Tax Act because the process went beyond mere cooling or condensing. The court accepted the factual finding that the assessee used multiple raw materials, including sweetened milk, concentrates, powders, additives, flavour and colour, to produce the final product. Section 2(16) was applied, and the excluded processes under rule 3 of the Gujarat Sales Tax Rules were held not to cover the activity. The tax assessment challenge therefore failed. Case-Laws VAT and Sales Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167734