https://www.taxtmi.com/caselaws?id=150783 Conversion of paddy into rice is treated as a manufacturing process because it renders the goods marketable within the statutory definition. A transaction in which paddy supplied through service societies is processed and payment is adjusted against loans is said to involve transfer of property in goods for consideration, not a mortgage, hypothecation, charge or pledge, so purchase tax is attracted under the Act. The existence of sufficient cause for failure to file quarterly returns depends on appreciation of facts and is described as a pure question of fact, not a referable question of law. en-us Thu, 17 Jul 1975 00:00:00 +0530 Wed, 22 May 2013 16:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150783 Conversion of paddy into rice is treated as a manufacturing process because it renders the goods marketable within the statutory definition. A transaction in which paddy supplied through service societies is processed and payment is adjusted against loans is said to involve transfer of property in goods for consideration, not a mortgage, hypothecation, charge or pledge, so purchase tax is attracted under the Act. The existence of sufficient cause for failure to file quarterly returns depends on appreciation of facts and is described as a pure question of fact, not a referable question of law. Case-Laws VAT and Sales Tax Thu, 17 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150783