https://www.taxtmi.com/caselaws?id=150871 Mere packing of separately purchased glass bottles, rubber nipples and plastic caps in a carton and selling them as an "auto feeder" did not amount to manufacture under section 2(17) of the Bombay Sales Tax Act, 1959. Manufacture requires a process such as producing, making, altering, finishing or otherwise processing or adapting the goods so that a commercially different commodity emerges. Here, the items were neither modified nor altered; they were only selected, packed together and relabelled, and each retained its separate identity. The activity therefore fell short of manufacture, and the finding was in favour of the assessee. en-us Wed, 29 Jan 1975 00:00:00 +0530 Thu, 23 May 2013 17:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150871 Mere packing of separately purchased glass bottles, rubber nipples and plastic caps in a carton and selling them as an "auto feeder" did not amount to manufacture under section 2(17) of the Bombay Sales Tax Act, 1959. Manufacture requires a process such as producing, making, altering, finishing or otherwise processing or adapting the goods so that a commercially different commodity emerges. Here, the items were neither modified nor altered; they were only selected, packed together and relabelled, and each retained its separate identity. The activity therefore fell short of manufacture, and the finding was in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 29 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150871