Labelling and relabelling of products do not come under the term ‘manufacture’ under Electricity Act 2003: Bombay High Court
The Bombay High Court held that the work of labelling and relabelling of a product is not an activity which falls within the term ‘manufacture’ within the meaning of the Electricity Act. The court quashed the order imposing industrial duty on relabelling of products amounting to manufacturing activity. The court held that the ‘fiction’ created […]
