1996 (4) TMI 464

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....there is a manufacturing process involved in the retreading work and the retreaded tyre is a new article produced out of old tyre, the fundamental question is, whether the turnover, for which, exemption is sought, is of the goods produced and sold by the small-scale industrial unit? It may be that the retreaded tyre is produced. But in the context and collocation of the words what is required is '....