https://www.taxtmi.com/caselaws?id=150873 Mixing and blending coffee powder with chicory powder constitutes manufacture under the Bombay Sales Tax Act, 1959 where it creates French Coffee as a commercially distinct commodity. Although roasting or grinding coffee seeds is excluded from manufacture under the Sales Tax Rules, the blending operation requires independent assessment. The applicable test is whether processing produces goods with a different commercial identity. French Coffee differs from pure coffee powder in character, colour, odour and market recognition; the activity therefore falls within the statutory definition of manufacture 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 constitutes manufacture under the Bombay Sales Tax Act, 1959 where it creates French Coffee as a commercially distinct commodity. Although roasting or grinding coffee seeds is excluded from manufacture under the Sales Tax Rules, the blending operation requires independent assessment. The applicable test is whether processing produces goods with a different commercial identity. French Coffee differs from pure coffee powder in character, colour, odour and market recognition; the activity therefore falls within the statutory definition of manufacture 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