https://www.taxtmi.com/caselaws?id=150265 Dyeing white yarn constitutes manufacture under section 2(j) of the M.P. General Sales Tax Act, 1958, because the statutory definition is wide and covers any process of producing or preparing goods. The dyed yarn is commercially different from undyed yarn and serves a different use, so the process amounts to preparing goods within the Act. The question whether cotton yarn was declared goods under the Central Sales Tax Act was not referred and remained unexamined. en-us Tue, 29 Aug 1972 00:00:00 +0530 Sat, 11 May 2013 09:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150265 Dyeing white yarn constitutes manufacture under section 2(j) of the M.P. General Sales Tax Act, 1958, because the statutory definition is wide and covers any process of producing or preparing goods. The dyed yarn is commercially different from undyed yarn and serves a different use, so the process amounts to preparing goods within the Act. The question whether cotton yarn was declared goods under the Central Sales Tax Act was not referred and remained unexamined. Case-Laws VAT and Sales Tax Tue, 29 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150265