https://www.taxtmi.com/caselaws?id=128613 Dismantling old motor-cars and removing identifiable spare parts, without any transformative treatment, did not amount to processing under section 5(1)(b)(ii) of the Bombay Sales Tax Act, 1953. The Court held that mere extraction of parts left their identity unchanged and did not create any new commercial commodity, so the activity was neither production nor manufacture. As the respondents therefore did not fall within the statutory categories of processors, producers, or manufacturers, the basis for fastening tax liability from 1 April 1954 was absent. The reference was answered in favour of the respondents and the assessment could not be sustained. en-us Fri, 30 Nov 1962 00:00:00 +0530 Tue, 09 Apr 2013 12:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128613 Dismantling old motor-cars and removing identifiable spare parts, without any transformative treatment, did not amount to processing under section 5(1)(b)(ii) of the Bombay Sales Tax Act, 1953. The Court held that mere extraction of parts left their identity unchanged and did not create any new commercial commodity, so the activity was neither production nor manufacture. As the respondents therefore did not fall within the statutory categories of processors, producers, or manufacturers, the basis for fastening tax liability from 1 April 1954 was absent. The reference was answered in favour of the respondents and the assessment could not be sustained. Case-Laws VAT and Sales Tax Fri, 30 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128613