https://www.taxtmi.com/caselaws?id=150065 Paddy and other grains before dehusking were treated as raw material under the Act because they formed the starting goods used to produce marketable finished products. Dehusking paddy into rice and processing other grains into dal was held to amount to manufacture, since the process changed the original goods, destroyed their earlier identity, and resulted in distinct marketable commodities. On that basis, the levy of tax under the relevant charging provisions was held to be legally sustainable, and the reference was answered in favour of the taxing authority. en-us Mon, 10 Aug 1970 00:00:00 +0530 Wed, 08 May 2013 13:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150065 Paddy and other grains before dehusking were treated as raw material under the Act because they formed the starting goods used to produce marketable finished products. Dehusking paddy into rice and processing other grains into dal was held to amount to manufacture, since the process changed the original goods, destroyed their earlier identity, and resulted in distinct marketable commodities. On that basis, the levy of tax under the relevant charging provisions was held to be legally sustainable, and the reference was answered in favour of the taxing authority. Case-Laws VAT and Sales Tax Mon, 10 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150065