Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 3] [Section 2(26)] [Section 2] [Entire Act] State of Gujarat - Subsection Section 2(26)(ii) in Gujarat Sales Tax Act, 1969 (ii)without doing anything to them which amounts to, or results in, a manufacture, or