https://www.taxtmi.com/caselaws?id=127392 Cutting trees into logs or rafters was treated as manufacture or production for sales tax purposes because the resulting material had a distinct commercial identity and a usable form different from raw trees. The analysis states that manufacture includes making articles by labour or mechanical power, or working material into forms suitable for use, and that the same broad meaning applied to production under the Act. On that reasoning, shaped logs or rafters were regarded as commercially distinct goods, and the process was held to fall within the statutory scope. en-us Thu, 10 Jun 1954 00:00:00 +0530 Fri, 08 Mar 2013 12:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127392 Cutting trees into logs or rafters was treated as manufacture or production for sales tax purposes because the resulting material had a distinct commercial identity and a usable form different from raw trees. The analysis states that manufacture includes making articles by labour or mechanical power, or working material into forms suitable for use, and that the same broad meaning applied to production under the Act. On that reasoning, shaped logs or rafters were regarded as commercially distinct goods, and the process was held to fall within the statutory scope. Case-Laws VAT and Sales Tax Thu, 10 Jun 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127392