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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Haryana - Subsection

Section 2(1)(u) in The Haryana Special Economic Zone Act, 2005

(u)"value addition" includes any activity that brings about a change in an article or articles as a result of some process, treatment, and/or labour and results in transformation into new and different article with enhanced value so understood in commercial parlance and shall also include packaging.