https://www.taxtmi.com/caselaws?id=465747 Purification and packing of raw water into packaged drinking water was not manufacture under the 2003 tax law, because it did not create a new and distinct commercial commodity. The later remission scheme, framed under the transitional provision of the 2003 Act, operated only for eligible units manufacturing goods in Assam and had to conform to that statute. Earlier eligibility certificates, the prior concession structure, and promissory estoppel could not override the statutory scheme, and exemption notifications were required to be construed strictly. Tax remission for the unexpired period was therefore denied. en-us Fri, 12 Jan 2024 00:00:00 +0530 Thu, 08 Jan 2026 14:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465747 Purification and packing of raw water into packaged drinking water was not manufacture under the 2003 tax law, because it did not create a new and distinct commercial commodity. The later remission scheme, framed under the transitional provision of the 2003 Act, operated only for eligible units manufacturing goods in Assam and had to conform to that statute. Earlier eligibility certificates, the prior concession structure, and promissory estoppel could not override the statutory scheme, and exemption notifications were required to be construed strictly. Tax remission for the unexpired period was therefore denied. Case-Laws VAT / Sales Tax Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465747