Blending(Tea)
20/10/1984
Query
Does the blending of tea qualify for manufacturing relief. The process involves sophisticated blending by which precise quantities of tea leaves are blended by machine to produce specific blends.
Decision
Allowed. A new product results from the process.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:8163/84