Court Rules Rusk Production is "Manufacture," Not Bread; VAT Exemption for Bread Doesn't Apply to Rusk.

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....Benefit of exemption from VAT - it is plain to see that the petitioner manufactures bread and subjects such bread to a further process, which activity falls within the meaning of “manufacture” as used in the said Act for an altogether different product to be produced - it cannot be said that the petitioner”s product rusk is bread or the VAT exemption available to bread in the State must be extended to rusk. - HC....