https://www.taxtmi.com/caselaws?id=127908 Ginned cotton and unginned cotton were treated as the same commodity because ginning did not create a new commercial article with a distinct name, character or use; the process merely removed seed and improved marketability, so it was not manufacture under the relevant purchase-tax definition. The Punjab sales tax amendment was valid only in part: it could not impose levy on cotton in a manner inconsistent with the Central sales tax law's limits for declared goods, but challenges concerning oil-seeds, non-ferrous metals and iron scrap failed because those materials were treated as having undergone conversion into different finished articles. en-us Tue, 15 Dec 1959 00:00:00 +0530 Fri, 22 Mar 2013 17:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127908 Ginned cotton and unginned cotton were treated as the same commodity because ginning did not create a new commercial article with a distinct name, character or use; the process merely removed seed and improved marketability, so it was not manufacture under the relevant purchase-tax definition. The Punjab sales tax amendment was valid only in part: it could not impose levy on cotton in a manner inconsistent with the Central sales tax law's limits for declared goods, but challenges concerning oil-seeds, non-ferrous metals and iron scrap failed because those materials were treated as having undergone conversion into different finished articles. Case-Laws VAT and Sales Tax Tue, 15 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127908