https://www.taxtmi.com/caselaws?id=150438 Crushing whole turmeric and black pepper into powder was not treated as manufacture because the process did not create a distinct commercial article in the ordinary sense of the term. The wider and ordinary meaning of "processed" was applied instead, and a continuous operation producing a result was sufficient to amount to processing. On that basis, the powdered commodities fell within section 2(b) of the West Bengal Sales Tax Act, 1954, and the seller of those processed notified goods was liable as a dealer to sales tax. en-us Fri, 06 Apr 1973 00:00:00 +0530 Thu, 16 May 2013 18:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150438 Crushing whole turmeric and black pepper into powder was not treated as manufacture because the process did not create a distinct commercial article in the ordinary sense of the term. The wider and ordinary meaning of "processed" was applied instead, and a continuous operation producing a result was sufficient to amount to processing. On that basis, the powdered commodities fell within section 2(b) of the West Bengal Sales Tax Act, 1954, and the seller of those processed notified goods was liable as a dealer to sales tax. Case-Laws VAT and Sales Tax Fri, 06 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150438