https://www.taxtmi.com/caselaws?id=127660 Printing and dyeing cloth purchased by a dealer was treated as manufacture under the Sales Tax Act because the statutory concept of manufacture covered human alteration or modification of materials that brought into existence a commercially saleable product. It was not necessary that the raw material lose its identity or become a wholly different substance. The prior recovery of sales tax on the original cloth did not prevent tax from being levied on the sale of the printed and dyed cloth. On that reasoning, the dealer was liable to sales tax on the processed goods. en-us Thu, 24 Jan 1957 00:00:00 +0530 Wed, 13 Mar 2013 18:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127660 Printing and dyeing cloth purchased by a dealer was treated as manufacture under the Sales Tax Act because the statutory concept of manufacture covered human alteration or modification of materials that brought into existence a commercially saleable product. It was not necessary that the raw material lose its identity or become a wholly different substance. The prior recovery of sales tax on the original cloth did not prevent tax from being levied on the sale of the printed and dyed cloth. On that reasoning, the dealer was liable to sales tax on the processed goods. Case-Laws VAT and Sales Tax Thu, 24 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127660