https://www.taxtmi.com/caselaws?id=128644 Minor preparatory processing such as soaking tobacco in sugar water, drying, beating and powdering does not by itself convert raw tobacco into a manufactured product under the Madras General Sales Tax Act. The court applied the statutory distinction between raw tobacco taxable at first purchase and manufactured tobacco products taxable at first sale, and held that the steps described did not create a substantially different commercial article or amount to manufacture within section 5(vii). Tobacco therefore retained its character as raw tobacco within section 5(viii), and the assessment was restored. en-us Tue, 12 Mar 1963 00:00:00 +0530 Tue, 09 Apr 2013 15:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128644 Minor preparatory processing such as soaking tobacco in sugar water, drying, beating and powdering does not by itself convert raw tobacco into a manufactured product under the Madras General Sales Tax Act. The court applied the statutory distinction between raw tobacco taxable at first purchase and manufactured tobacco products taxable at first sale, and held that the steps described did not create a substantially different commercial article or amount to manufacture within section 5(vii). Tobacco therefore retained its character as raw tobacco within section 5(viii), and the assessment was restored. Case-Laws VAT and Sales Tax Tue, 12 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128644