https://www.taxtmi.com/caselaws?id=128621 London sales were treated as includible in the assessee's turnover for U.P. sales tax purposes, following the reasoning applied in the connected reference, and the issue was decided in favour of Revenue. Processing of bristles by boiling, washing, cleaning, sorting, grouping, tying and clipping was held not to amount to manufacture because it did not create a commercially different article or impart new form, properties or qualities; the manufacture-based taxing provision was therefore inapplicable, and this issue was decided in favour of the assessee. en-us Fri, 21 Dec 1962 00:00:00 +0530 Tue, 09 Apr 2013 12:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128621 London sales were treated as includible in the assessee's turnover for U.P. sales tax purposes, following the reasoning applied in the connected reference, and the issue was decided in favour of Revenue. Processing of bristles by boiling, washing, cleaning, sorting, grouping, tying and clipping was held not to amount to manufacture because it did not create a commercially different article or impart new form, properties or qualities; the manufacture-based taxing provision was therefore inapplicable, and this issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 21 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128621