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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005
Chapter I - Preliminary

2. Definitions

In this Act, unless there is anything repugnant in the subject or context,-

(n). "Manufacture" includes any activity that brings out a change in an article or articles as a result of some process, treatment, labour and results in transformations into a new and different article so understood in commercial parlance having a distinct name, character use, but does not include such activity of manufacture as may be notified;