Ghee, flavored milk, and kova production classified as manufacturing; impacts income tax considerations per case law.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Manufacturing activity - products like ghee, flavoured milk, butter milk, rose milk and kova. - When once the milk was subjected to the process, in their factory, new products emerge which are altogether different from milk itself, it is nothing but manufacturing activity - HC....