https://www.taxtmi.com/caselaws?id=150870 Polishing or colouring old or second-hand furniture before sale did not amount to manufacture under the Bombay Sales Tax Act because, despite the wide statutory definition of manufacture, the decisive test was whether a new or different commercial commodity emerged. Old furniture that was merely polished or coloured remained the same furniture and did not become a distinct commercial product. The activity therefore was not manufacture, and the person carrying it on was not a manufacturer for purposes of the Act. en-us Wed, 29 Jan 1975 00:00:00 +0530 Thu, 23 May 2013 17:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150870 Polishing or colouring old or second-hand furniture before sale did not amount to manufacture under the Bombay Sales Tax Act because, despite the wide statutory definition of manufacture, the decisive test was whether a new or different commercial commodity emerged. Old furniture that was merely polished or coloured remained the same furniture and did not become a distinct commercial product. The activity therefore was not manufacture, and the person carrying it on was not a manufacturer for purposes of the Act. Case-Laws VAT and Sales Tax Wed, 29 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150870