Purchasing & assembling cameras without producing a new product does not constitute manufacturing

Panorama Electronics Pvt. Ltd. Vs Union of India & Ors. (Calcutta High Court)

The petitioner filed a writ application challenging a communication dated January 16, 2026, whereby its offer in a tender was not considered due to non-submission of Earnest Money Deposit (EMD). The respondent authority had published a tender on September 26, 2025, for supply, installation, and commissioning of an IP-based Video Surveillance System (VSS) in LHB coaches as per RDSO Specification No. RDSO/SPN/TC/106/2025, Version 3.1 or latest, including a Rugged Hand Held Terminal (HHT)/Tablet and 8 TB

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