https://www.taxtmi.com/caselaws?id=151121 Frying and salting cashew-nuts did not amount to manufacture under the Bombay Sales Tax Act because the process did not produce a commercially different commodity; the nuts remained cashew-nuts, so the assessee's treatment activity was not manufacture. Fried and salted cashew-nuts sold in heat-sealed packets were also held not to be goods in a sealed container, because the packing was found to be a wrapper that could be opened and closed again without destroying the fastening; the sales therefore fell outside the sealed-container entry and within the alternative schedule entry. The Tribunal's factual findings on both classification questions were sustained. en-us Wed, 03 Mar 1976 00:00:00 +0530 Thu, 30 May 2013 16:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151121 Frying and salting cashew-nuts did not amount to manufacture under the Bombay Sales Tax Act because the process did not produce a commercially different commodity; the nuts remained cashew-nuts, so the assessee's treatment activity was not manufacture. Fried and salted cashew-nuts sold in heat-sealed packets were also held not to be goods in a sealed container, because the packing was found to be a wrapper that could be opened and closed again without destroying the fastening; the sales therefore fell outside the sealed-container entry and within the alternative schedule entry. The Tribunal's factual findings on both classification questions were sustained. Case-Laws VAT and Sales Tax Wed, 03 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151121