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Polishing Rough Granites Qualifies as Manufacturing u/s 10B, Eligible for Tax Exemption.

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....Whether polishing of rough granites amount to manufacture u/s 10B - when the resultant article no longer retained its original character, but has a different name and character, exemption allowed - HC....

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Polishing Rough Granites Qualifies as Manufacturing u/s 10B, Eligible for Tax Exemption.