https://www.taxtmi.com/caselaws?id=150690 Felling trees, chopping them into pieces, and selling the material as firewood did not amount to manufacture because the process did not produce a new commercially distinct article with a different name, character, or use. The application of labour alone was insufficient where the essential identity of the goods remained firewood and the product continued to serve as fuel wood. On that basis, the assessee-firm was not carrying on a manufacturing business and could not be treated as a manufacturer for the relevant sales tax threshold. en-us Tue, 06 Nov 1973 00:00:00 +0530 Tue, 21 May 2013 14:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150690 Felling trees, chopping them into pieces, and selling the material as firewood did not amount to manufacture because the process did not produce a new commercially distinct article with a different name, character, or use. The application of labour alone was insufficient where the essential identity of the goods remained firewood and the product continued to serve as fuel wood. On that basis, the assessee-firm was not carrying on a manufacturing business and could not be treated as a manufacturer for the relevant sales tax threshold. Case-Laws VAT and Sales Tax Tue, 06 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150690