https://www.taxtmi.com/caselaws?id=150873 Mixing and blending coffee powder with chicory powder to produce French Coffee is treated as manufacture under the Bombay Sales Tax Act because the test is whether the activity brings into existence a commercially different commodity. The article notes that the statutory definition is wide and covers processing, treating or adapting goods, while roasting or grinding coffee seeds is separately excluded by rule 3. On the stated facts, the blended product was commercially distinct from pure coffee powder, with a different colour, odour and commercial identity, so the activity was characterised as manufacturing for sales tax purposes. en-us Tue, 28 Jan 1975 00:00:00 +0530 Thu, 23 May 2013 17:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150873 Mixing and blending coffee powder with chicory powder to produce French Coffee is treated as manufacture under the Bombay Sales Tax Act because the test is whether the activity brings into existence a commercially different commodity. The article notes that the statutory definition is wide and covers processing, treating or adapting goods, while roasting or grinding coffee seeds is separately excluded by rule 3. On the stated facts, the blended product was commercially distinct from pure coffee powder, with a different colour, odour and commercial identity, so the activity was characterised as manufacturing for sales tax purposes. Case-Laws VAT and Sales Tax Tue, 28 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150873