https://www.taxtmi.com/caselaws?id=416590 The note explains that the expression of manufacture under the Orissa Sales Tax Act was treated broadly enough to include processing activities, and works contract was not excluded from that scope. It further states that where the District Industries Centre issues permanent registration and eligibility certificates specifically covering repairing and assembling of transformers, the sales tax authorities should read the industrial policy exemption in line with those certificates and not disregard them by taking a different view of the activity. On that basis, denial of exemption under Entry 30-FFF was described as unsustainable. en-us Wed, 24 Nov 2021 00:00:00 +0530 Mon, 03 Jan 2022 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416590 The note explains that the expression of manufacture under the Orissa Sales Tax Act was treated broadly enough to include processing activities, and works contract was not excluded from that scope. It further states that where the District Industries Centre issues permanent registration and eligibility certificates specifically covering repairing and assembling of transformers, the sales tax authorities should read the industrial policy exemption in line with those certificates and not disregard them by taking a different view of the activity. On that basis, denial of exemption under Entry 30-FFF was described as unsustainable. Case-Laws VAT and Sales Tax Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416590