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    <title>Photo Books, Albums, Calendars, and Brochures Classified as Manufacturing, Not Taxable Service, Due to Transformation Process.</title>
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    <description>Nature of activity - manufacture or service - making of photo books/albums, calendars, brochures etc. to their different customers - The Tribunal concurred with the assessee&#039;s contention that their activity constitutes &#039;manufacture&#039; rather than a taxable service. They noted that the process undertaken by the assessee involves significant transformation and results in the creation of new commercial products.</description>
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      <description>Nature of activity - manufacture or service - making of photo books/albums, calendars, brochures etc. to their different customers - The Tribunal concurred with the assessee&#039;s contention that their activity constitutes &#039;manufacture&#039; rather than a taxable service. They noted that the process undertaken by the assessee involves significant transformation and results in the creation of new commercial products.</description>
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