https://www.taxtmi.com/caselaws?id=416590 Repairing and assembling transformers fell within the broad meaning of manufacture under the Orissa Sales Tax Act, which included processing and did not exclude works contracts. Registration and eligibility certificates issued by the competent industrial authority expressly covered those activities, so the related sales tax exemption under Entry 30-FFF applied. Sales tax authorities could not disregard valid certificates by independently characterising the activity differently. The Tribunal's denial of exemption was therefore unsustainable and was set aside. 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 Repairing and assembling transformers fell within the broad meaning of manufacture under the Orissa Sales Tax Act, which included processing and did not exclude works contracts. Registration and eligibility certificates issued by the competent industrial authority expressly covered those activities, so the related sales tax exemption under Entry 30-FFF applied. Sales tax authorities could not disregard valid certificates by independently characterising the activity differently. The Tribunal's denial of exemption was therefore unsustainable and was set aside. Case-Laws VAT and Sales Tax Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416590