High Court rules turning underground raw water into packaged drinking water isn't "manufacture" under Assam VAT Act, Sec 2(30).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Whether transformation of noncommercial underground raw water into packaged drinking water amounted to “manufacture“ as defined u/s 2(30) of the Assam Value Added Tax Act, 2003 - Held No - HC....