https://www.taxtmi.com/caselaws?id=43570 The Court determined that blending of ore during loading into the ship constituted "processing" but not "manufacture" under Section 8(3)(b) and Rule 13. It held that the entire operation from mining to loading formed an integrated process, making items used in any phase eligible for inclusion in the Certificate of Registration. Goods used in transporting ore were considered part of the processing operation. The Court allowed the assessee's appeal, directing re-examination of disputed items by the Sales Tax Officer and dismissing the Union of India's appeal. The Revenue was ordered to pay the assessee's costs. en-us Tue, 25 Nov 1980 00:00:00 +0530 Sat, 02 Aug 2014 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43570 The Court determined that blending of ore during loading into the ship constituted "processing" but not "manufacture" under Section 8(3)(b) and Rule 13. It held that the entire operation from mining to loading formed an integrated process, making items used in any phase eligible for inclusion in the Certificate of Registration. Goods used in transporting ore were considered part of the processing operation. The Court allowed the assessee's appeal, directing re-examination of disputed items by the Sales Tax Officer and dismissing the Union of India's appeal. The Revenue was ordered to pay the assessee's costs. Case-Laws VAT and Sales Tax Tue, 25 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43570