Bombay High Court Allows Set-off Claim in Sales Tax Reference, Holding Conversion of Raw Tobacco into Chewing Tobacco Constitutes Manufacture. The process of converting raw tobacco into Jarda results in a distinct product, qualifying as manufacture under Section 2(17) of the Bombay Sales Tax Act, 1959, entitling the applicant to set-off on packing materials.
2 Jul 2010The applicant, M/s R.K. Patel & Company, a partnership firm engaged in the manufacture and sale of chewing tobacco (Jarda) from raw tobacco, was asses...
