Bleaching And Dyeing Of Powerloom Fabrics On Job Work Is Not “Manufacture”; No Textile Cess Payable: Supreme Court

The Supreme Court has held that a unit that bleaches, dyes and processes fabrics received from powerloom and handloom units on a job-work basis does not “manufacture” textiles. Such a unit is therefore not liable to pay textile cess under Section 5A of the Textiles Committee Act, 1963. A Bench of Justice S.V.N.

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