https://www.taxtmi.com/caselaws?id=151501 Dismantling an unserviceable ship to obtain iron and steel scrap and allied materials was treated as manufacture because the activity produced a commercially distinct commodity. The ship, to the extent of its frame, hull or body proper, was therefore used as material in manufacture and purchase tax was attracted under section 13(a) on the corresponding part of the purchase price. The plea that the transaction was merely a purchase of scrap, and the alternative request for remand to lead further evidence on the sale contract, were rejected because the record showed a purchase of a ship under an instrument of sale and there was sufficient material on the terms of sale. en-us Tue, 29 Nov 1977 00:00:00 +0530 Thu, 06 Jun 2013 16:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151501 Dismantling an unserviceable ship to obtain iron and steel scrap and allied materials was treated as manufacture because the activity produced a commercially distinct commodity. The ship, to the extent of its frame, hull or body proper, was therefore used as material in manufacture and purchase tax was attracted under section 13(a) on the corresponding part of the purchase price. The plea that the transaction was merely a purchase of scrap, and the alternative request for remand to lead further evidence on the sale contract, were rejected because the record showed a purchase of a ship under an instrument of sale and there was sufficient material on the terms of sale. Case-Laws VAT and Sales Tax Tue, 29 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151501