https://www.taxtmi.com/caselaws?id=78546 Conversion of wet blue leather into finished leather is treated as manufacture where successive processes produce a commercially distinct commodity with a new identity, name and use in trade. The analysis applies the settled test that manufacture exists when the end product is different from the input in commercial parlance, even if both goods fall within a broad tariff description. The article notes that splitting, shaving, washing, rechroming, neutralisation, retanning, dyeing, drying, staking, trimming, buffing, dedusting and finishing materially alter the article, so the concession under Section 3(3) of the Tamil Nadu General Sales Tax Act is available. en-us Thu, 22 Apr 2010 00:00:00 +0530 Sat, 19 Apr 2014 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78546 Conversion of wet blue leather into finished leather is treated as manufacture where successive processes produce a commercially distinct commodity with a new identity, name and use in trade. The analysis applies the settled test that manufacture exists when the end product is different from the input in commercial parlance, even if both goods fall within a broad tariff description. The article notes that splitting, shaving, washing, rechroming, neutralisation, retanning, dyeing, drying, staking, trimming, buffing, dedusting and finishing materially alter the article, so the concession under Section 3(3) of the Tamil Nadu General Sales Tax Act is available. Case-Laws Central Excise Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78546