https://www.taxtmi.com/caselaws?id=172005 Processing of honey may qualify as manufacture under the Kerala Value Added Tax Act where the activity involves filtering, settling, pre-heating, purification and packing, because the statutory definition of manufacture is broad and covers processing and related incidental or ancillary steps. The Court noted that the Tribunal had acted on an inadequate evidentiary record regarding the nature of the processing, while additional documents were later produced. The exemption question under entry 55(20) of the First Schedule was therefore remitted to the Tribunal for fresh decision after considering the materials and hearing both sides. en-us Wed, 06 Feb 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172005 Processing of honey may qualify as manufacture under the Kerala Value Added Tax Act where the activity involves filtering, settling, pre-heating, purification and packing, because the statutory definition of manufacture is broad and covers processing and related incidental or ancillary steps. The Court noted that the Tribunal had acted on an inadequate evidentiary record regarding the nature of the processing, while additional documents were later produced. The exemption question under entry 55(20) of the First Schedule was therefore remitted to the Tribunal for fresh decision after considering the materials and hearing both sides. Case-Laws VAT and Sales Tax Wed, 06 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172005