https://www.taxtmi.com/caselaws?id=103456 Recharging dry batteries after removing and later restoring electrolyte did not amount to manufacture because the process did not change the nature or character of the goods. The controlling test is whether post-purchase processing creates a new commodity or merely restores the same commodity to usable condition. On that reasoning, batteries sold after recharging remained the same goods originally purchased, so the sale was treated as resale rather than a fresh manufactured product, and the resale deduction was available. en-us Thu, 16 Jan 1992 00:00:00 +0530 Mon, 21 Jul 2014 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103456 Recharging dry batteries after removing and later restoring electrolyte did not amount to manufacture because the process did not change the nature or character of the goods. The controlling test is whether post-purchase processing creates a new commodity or merely restores the same commodity to usable condition. On that reasoning, batteries sold after recharging remained the same goods originally purchased, so the sale was treated as resale rather than a fresh manufactured product, and the resale deduction was available. Case-Laws VAT and Sales Tax Thu, 16 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103456