Gujarat VAT : Conversion of Natural Sesame Seeds to Huld Seeds amounts to manufacture

CST & VAT : Gujarat VAT - Where assessee was in business of converting Natural Sesame Seeds [NSS] into Huld Seeds (HS) and while converting NSS to HS it was required to undertake process of cleaning, drying and brushing with chemicals and removing upper layer of NSS, process undertaken by assessee amounted to manufacture