https://www.taxtmi.com/caselaws?id=127802 Manual blending of different tea varieties purchased from registered dealers was not "processing" under the Bombay Sales Tax Act, because the tea was only mixed in fixed proportions and not subjected to any mechanical or chemical treatment. The court also held that the wider phrase "altered in any manner" required a change in the nature or character of the goods, which mere mixing did not produce, even if it obscured the identity of the components. The assessees were therefore entitled to deduct the purchase value of the tea from their turnover. en-us Thu, 09 Jul 1959 00:00:00 +0530 Mon, 18 Mar 2013 12:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127802 Manual blending of different tea varieties purchased from registered dealers was not "processing" under the Bombay Sales Tax Act, because the tea was only mixed in fixed proportions and not subjected to any mechanical or chemical treatment. The court also held that the wider phrase "altered in any manner" required a change in the nature or character of the goods, which mere mixing did not produce, even if it obscured the identity of the components. The assessees were therefore entitled to deduct the purchase value of the tea from their turnover. Case-Laws VAT and Sales Tax Thu, 09 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127802