https://www.taxtmi.com/caselaws?id=152130 Assembling optical frames and fitting prescription lenses was held not to constitute manufacture, because manufacture requires emergence of a commercially new and distinct article with a different name, character or use; the activity therefore did not qualify the dealer for treatment as a manufacturing dealer under the sales tax law. The court also held that tax liability and the period from which it arises must be determined through the statutory assessment procedure, and fixation of liability under section 4(2) without completing the assessment contemplated by section 11(2) was unsustainable and without jurisdiction. en-us Thu, 13 Jul 1978 00:00:00 +0530 Thu, 03 Mar 2016 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152130 Assembling optical frames and fitting prescription lenses was held not to constitute manufacture, because manufacture requires emergence of a commercially new and distinct article with a different name, character or use; the activity therefore did not qualify the dealer for treatment as a manufacturing dealer under the sales tax law. The court also held that tax liability and the period from which it arises must be determined through the statutory assessment procedure, and fixation of liability under section 4(2) without completing the assessment contemplated by section 11(2) was unsustainable and without jurisdiction. Case-Laws VAT and Sales Tax Thu, 13 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152130