https://www.taxtmi.com/caselaws?id=128352 Tundu tobacco sprinkled with jaggery water, cut into smaller pieces and packed for sale did not undergo a transformation into a commercially different product. Manufacture requires a change in form, quality or utility, and mere handling or division into sale units is insufficient. The tobacco therefore remained raw tobacco rather than a manufactured chewing tobacco product, and tax liability could not be imposed on that basis under the relevant sales tax provision. en-us Fri, 22 Sep 1961 00:00:00 +0530 Tue, 02 Apr 2013 14:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128352 Tundu tobacco sprinkled with jaggery water, cut into smaller pieces and packed for sale did not undergo a transformation into a commercially different product. Manufacture requires a change in form, quality or utility, and mere handling or division into sale units is insufficient. The tobacco therefore remained raw tobacco rather than a manufactured chewing tobacco product, and tax liability could not be imposed on that basis under the relevant sales tax provision. Case-Laws VAT and Sales Tax Fri, 22 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128352