https://www.taxtmi.com/caselaws?id=128335 Packets of chewing tobacco were treated as manufactured products because the combined processes of soaking, bulking, flavouring, shredding, packing and labelling transformed the purchased tobacco into a substantially different commercial commodity. On that basis, sales of the packets fell within the taxable category for manufactured products, and the cost of packing materials was included in taxable turnover because the conditions for separate exclusion were not satisfied. Excise duty paid on tobacco removed from a licensed warehouse for manufacture was deductible, since the dealer bore the statutory liability in respect of the goods sold and the turnover rules allowed rebate for duty so paid. en-us Thu, 21 Jul 1960 00:00:00 +0530 Tue, 02 Apr 2013 11:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128335 Packets of chewing tobacco were treated as manufactured products because the combined processes of soaking, bulking, flavouring, shredding, packing and labelling transformed the purchased tobacco into a substantially different commercial commodity. On that basis, sales of the packets fell within the taxable category for manufactured products, and the cost of packing materials was included in taxable turnover because the conditions for separate exclusion were not satisfied. Excise duty paid on tobacco removed from a licensed warehouse for manufacture was deductible, since the dealer bore the statutory liability in respect of the goods sold and the turnover rules allowed rebate for duty so paid. Case-Laws VAT and Sales Tax Thu, 21 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128335