Please explain this :
Branding/labeling of packed spices is manufacture, but branding/labelling of stainless Steel screws is not manufacture.
Thanks in advance
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 12 July 2009
Branding. in general does not amount to manufacture as it does not result into a new product.
However, when the product is covered under definition of "deemed manufacture", branding, lebelling may amount to manufacture.
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Survey, Search and Seizure under Income Tax Act 1961