Sales Tax Act, 1990

Chapter-I

PRELIMINARY

From: 2023-07-01 - To: 0000-00-00 (16) “manufacture” or “produce” includes - (a) any process in which an article singly or in combination with other articles, materials, components, is either converted into another distinct article or product or is so changed, transformed or reshaped that it becomes capable of being put to use differently or distinctly and…