https://www.taxtmi.com/caselaws?id=148354 Preparing panpattis or vidas by manual operations on betel leaves and other ingredients constitutes processing of goods because the materials undergo successive treatments to produce a commercially distinct, saleable article. The absence of mechanical force does not prevent the activity from being processing. However, the activity does not amount to manufacture. Accordingly, the making of panpattis or vidas falls within section 5(1)(b)(ii) of the Bombay Sales Tax Act, 1953 as processing of goods, but not as manufacture. en-us Fri, 09 Feb 1968 00:00:00 +0530 Thu, 25 Apr 2013 18:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148354 Preparing panpattis or vidas by manual operations on betel leaves and other ingredients constitutes processing of goods because the materials undergo successive treatments to produce a commercially distinct, saleable article. The absence of mechanical force does not prevent the activity from being processing. However, the activity does not amount to manufacture. Accordingly, the making of panpattis or vidas falls within section 5(1)(b)(ii) of the Bombay Sales Tax Act, 1953 as processing of goods, but not as manufacture. Case-Laws VAT and Sales Tax Fri, 09 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148354