Blending and packing of tea does not amount to manufacture;Tea not Raw Material; No Estoppel against Law - Supreme Court
IN a case pertaining to Assam Sales Tax, the Supreme Court yesterday held that the appellant was not in the business of 'manufacturing' tea but was merely blending and packing tea, which does not amount to 'manufacturing' of tea. The Court held that tea is not to be included in "raw material" and therefore, no exemption could have been claimed by the Appellant Company in respect of 'tea' as a raw material for purchase as well as sale of tea. The Court further held that it is a settled legal position that there cannot be any estoppel against law.
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