14 October 2014
Whether grinding of Flyash (a residue of power generating units) will results in manufacture? There is no any change in its components structure only it results in improving of quality. Its nomenclature and use does not change. If possible plz give reference of any case law!
15 October 2014
If the product after the grinding process has some different use then the earlier product or has a separate demand, then it may amount to manufacture.
CAclubindia
