https://www.taxtmi.com/caselaws?id=128763 Crushed and sieved tobacco was treated as having undergone a process of manufacture for sales tax purposes. The court interpreted the exemption notification phrase "subjected to any process of manufacture" in its ordinary sense, not by reference to the special definition in the Central Excises and Salt Act, 1944. Applying the test of whether a commercially different article emerges, it found that crushing and sieving tobacco leaves produced a distinct commercial commodity with a different name. The exemption for tobacco leaves not so processed therefore did not apply, and the issue was decided against the assessee. en-us Thu, 01 Nov 1962 00:00:00 +0530 Thu, 11 Apr 2013 10:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128763 Crushed and sieved tobacco was treated as having undergone a process of manufacture for sales tax purposes. The court interpreted the exemption notification phrase "subjected to any process of manufacture" in its ordinary sense, not by reference to the special definition in the Central Excises and Salt Act, 1944. Applying the test of whether a commercially different article emerges, it found that crushing and sieving tobacco leaves produced a distinct commercial commodity with a different name. The exemption for tobacco leaves not so processed therefore did not apply, and the issue was decided against the assessee. Case-Laws VAT and Sales Tax Thu, 01 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128763