https://www.taxtmi.com/caselaws?id=100446 Cleaning, boiling, washing, sorting and bundling pig bristles did not amount to manufacture under the U.P. Sales Tax Act, because the process did not bring into existence a commercially different article. The bristles remained the same commercial commodity before and after processing, and no new product emerged. A process that only improves appearance, uniformity or marketability without changing the essential commercial identity of the goods is not manufacture. On that basis, the assessee was not a manufacturer within Explanation II(ii) to section 2(h), and the sales were not taxable on the footing that they were deemed to occur within Uttar Pradesh. en-us Wed, 03 May 1967 00:00:00 +0530 Fri, 20 Sep 2013 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100446 Cleaning, boiling, washing, sorting and bundling pig bristles did not amount to manufacture under the U.P. Sales Tax Act, because the process did not bring into existence a commercially different article. The bristles remained the same commercial commodity before and after processing, and no new product emerged. A process that only improves appearance, uniformity or marketability without changing the essential commercial identity of the goods is not manufacture. On that basis, the assessee was not a manufacturer within Explanation II(ii) to section 2(h), and the sales were not taxable on the footing that they were deemed to occur within Uttar Pradesh. Case-Laws VAT and Sales Tax Wed, 03 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100446