manufacturing and selling of Linear Alkyl Benzene Sulphuric Acid (in short
"LABSA"). The assessee was running the business under proprietorship
concern ... order, wherein, he agreed that the production of
LABSA by the assessee is a manufacturing process. It was a submission
that the issue
accused from time to time the
complainant has sold and supplied the LABSA to accused.
Towards the value of supplied by complainant, he issued
manufacturing and supply of Sulfuric Acid, Linear Alkyl
Benzene Sulphonic Acid (LABSA), Spent Sulfuric Acid and Captive
Power. The petitioners claim that, the first petitioner
incorporation is in the
business of manufacturing activity of producing Acid Slurry
(LABSA) from LAB & Sulphur and Adjunct Powder from AOS
(Paste). The ADVANCE
engaged
in the business of manufacturing Linear Alkyl Benzene of Sulphonic
Acid (LABSA) which is a raw material used for the manufacturing of
Detergent cakes