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Bombay High Court Upholds Classification of Bouquet of Fresh Flowers Under Residuary Entry in Sales Tax Case. Activity of Preparing Bouquets Constitutes Manufacture Under Section 2(17) of Bombay Sales Tax Act, 1959.

The applicant, M/s In Bloom, a florist and decorator, prepared bouquets from fresh natural flowers. To ascertain the tax liability, the applicant appl...