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    <title>Court Rules Wood and Bamboo Transformation Not Manufacturing Under UP VAT Laws; No New Commodity Emerges, Tax Credit Denied.</title>
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      <description>Input Tax Credit - Manufacturing activity or not - UP VAT -the new item is nothing but wood and bamboo which do not have an identity totally different from the original product nor does it result in emergence of a new commercial commodity. - credit was rightly denied - HC</description>
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