https://www.taxtmi.com/caselaws?id=126812 Homogenisation of cement at the Mangalore unit did not amount to manufacture because the process did not produce a commercially distinct new commodity. The court applied the settled test that manufacture requires transformation of the original commodity into a new commercial product; mere processing, improvement in quality, or increased marketability is insufficient. Cement was brought from Gujarat and only homogenised and packed at Mangalore, so the activity remained ancillary to finished cement rather than a manufacturing process. The claimed sales tax exemption under the industrial incentive notification was therefore not available. en-us Tue, 16 Mar 2004 00:00:00 +0530 Sat, 19 Jan 2013 13:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126812 Homogenisation of cement at the Mangalore unit did not amount to manufacture because the process did not produce a commercially distinct new commodity. The court applied the settled test that manufacture requires transformation of the original commodity into a new commercial product; mere processing, improvement in quality, or increased marketability is insufficient. Cement was brought from Gujarat and only homogenised and packed at Mangalore, so the activity remained ancillary to finished cement rather than a manufacturing process. The claimed sales tax exemption under the industrial incentive notification was therefore not available. Case-Laws VAT and Sales Tax Tue, 16 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126812