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2010 (1) TMI 247

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...., Advocate with for Appellant Shri S.S. Gupta, C.A, Shri P. K. Agarwal, SDR for Respondents CORAM: Shri. B.S.V. Murthy, Member (Technical) Shri. Ashok Jindal, Member (Judicial) Per: Ashok Jindal The short issue involved in this appeal is that whether the activity of job work of manufacturing alcohol based perfumes for various input-suppliers amounts to manufacture under Section 2....