In case reported as 2000 PTD 874 blending of tea was held to be 'manufacturing, the Honourable Supreme Court of Pakistan in case reported as 1982 SCMR 523 held crushing of bones to be manufacturing and cutting of forest trees into pieces of timber for sale is manufacturing in `case reported as PLD 1959 Lah. 955.
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Afoo - (no access) - Know Your Taxes 19th Edition 2021 O KPPDF MRC SMinimal_0003.pdf, p98
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