Case Law Details
Case Name : Saj Food Products Pvt. Ltd. Vs State of Meghalaya & ors (Meghalaya High Court)
Related Assessment Year :
Courts :
All High Courts Meghalaya High Court
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Saj Food Products Pvt. Ltd. Vs State of Meghalaya & ors (Meghalaya High Court)
What is apparent in this case is that the petitioner may be using the same raw material as in the manufacture of bread, whereupon the petitioner manufactures a form of bread and refines the same to rusk. The process has been explicitly described at page 9 of the petition as quoted above. Thus, 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 produ...
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Both the Single Bench and Division Bench of Chattisgarh High Court pronounced that Rusk is dry form of bread and hence exempted from VAT like bread.