AAAR : Upholds AAR order; Conversion of coal into electricity does not constitute ‘job-work’
Maharashtra Appellate Authority for Advance Ruling (AAAR) upholds the order of AAR, rules that supply of ‘electricity’ to related party upon conversion of ‘coal’ received from the latter, does not constitute ‘job-work’; Notes findings of AAR that proposed activity results in emergence of a distinct commodity and constitutes ‘manufacture’, which cannot be read into term ‘treatment or process’ as found in ‘job-work’ definition; AAAR observes that, coal d...