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Purchasing and delivering items under one invoice for vehicle alignment isn't manufacturing, court rules.

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....Whether buying of five different items, dispatching the same to the customer’s premises under the cover of one invoice and the use of the same in the customer’s premises for checking the alignment of a vehicle would amount to manufacturing activities on the part of the appellant or not - Held No - AT....

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Purchasing and delivering items under one invoice for vehicle alignment isn't manufacturing, court rules.