Section 2

GST Caselaws, Sec. 2(72), Section 2

CESTAT-New Delhi : Where assessee procured various electrical items and accessories from market and sold them to clients in various combinations [BPL Kit] and it had mounted two or more items like DP switch and kit-kat fuse or MCB on wooden or plastic board, process of mounting would not amount to manufacture

CESTAT – New Delhi Bench TGL Enterprises (P.) Ltd. vs. Principal Commissioner of Central Excise, Delhi Section 2(72) Period 1-9-2009

GST Caselaws, Sec. 2(72)

CESTAT New Delhi : Where assessee procured various electrical items and accessories from market and sold them to clients in various combinations [BPL Kit] and it had mounted two or more items like DP switch and kit-kat fuse or MCB on wooden or plastic board, process of mounting would not amount to manufacture

CESTAT New Delhi Bench TGL Enterprises (P.) Ltd. vs. Principal Commissioner Of Central Excise, Delhi Section 2(72), 2(f) Period 1-9-2009

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