https://www.taxtmi.com/caselaws?id=68863 Receipts from rewinding, repairing, reconditioning and rebuilding of commutators, armatures and similar items were examined to determine whether they arose from manufacture-based sales or from works contracts. The record showed that the assessee processed customer-supplied goods under bills and correspondence describing the activity as repair or return of entrusted articles, and it did not show emergence of a commercially different product. The revenue also failed to prove by inspection or other evidence that new manufactured goods came into existence. Applying the test that manufacture requires a distinct commercial commodity, the receipts were treated as labour-and-material based works contract receipts, not taxable sales from manufacture. en-us Wed, 08 Jan 1975 00:00:00 +0530 Sat, 02 Apr 2011 11:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68863 Receipts from rewinding, repairing, reconditioning and rebuilding of commutators, armatures and similar items were examined to determine whether they arose from manufacture-based sales or from works contracts. The record showed that the assessee processed customer-supplied goods under bills and correspondence describing the activity as repair or return of entrusted articles, and it did not show emergence of a commercially different product. The revenue also failed to prove by inspection or other evidence that new manufactured goods came into existence. Applying the test that manufacture requires a distinct commercial commodity, the receipts were treated as labour-and-material based works contract receipts, not taxable sales from manufacture. Case-Laws Income Tax Wed, 08 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68863