https://www.taxtmi.com/caselaws?id=312469 Gujarat HC held that a unit using liquid argon and nitrogen as raw materials, converting them through compression, impurity removal and heat treatment into gas with different character and quality, was engaged in manufacture under the relevant legal framework. Because the process produced an end product distinct from the input materials, the unit was classified as an industrial manufacturing unit rather than a non-industrial unit, and it was entitled to electricity duty at 10% instead of 60% under the Bombay Electricity Duty Act, 1958. en-us Wed, 25 Nov 2009 00:00:00 +0530 Tue, 20 Feb 2024 16:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312469 Gujarat HC held that a unit using liquid argon and nitrogen as raw materials, converting them through compression, impurity removal and heat treatment into gas with different character and quality, was engaged in manufacture under the relevant legal framework. Because the process produced an end product distinct from the input materials, the unit was classified as an industrial manufacturing unit rather than a non-industrial unit, and it was entitled to electricity duty at 10% instead of 60% under the Bombay Electricity Duty Act, 1958. Case-Laws Indian Laws Wed, 25 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312469