https://www.taxtmi.com/caselaws?id=152474 Drying, collecting and bundling tendu leaves do not amount to manufacture under the M.P. General Sales Tax Act, 1958, because manufacture requires a process that brings about a change in substance and results in a new article with a distinct character and use. The leaves remain tendu leaves as a commercial commodity after drying and packing, so the essential nature of the goods is unchanged. Later rules and notifications were treated as clarificatory and consistent with that position, and the assessee was therefore not treated as a manufacturer on that basis. en-us Thu, 30 Mar 1978 00:00:00 +0530 Thu, 04 Jul 2013 17:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152474 Drying, collecting and bundling tendu leaves do not amount to manufacture under the M.P. General Sales Tax Act, 1958, because manufacture requires a process that brings about a change in substance and results in a new article with a distinct character and use. The leaves remain tendu leaves as a commercial commodity after drying and packing, so the essential nature of the goods is unchanged. Later rules and notifications were treated as clarificatory and consistent with that position, and the assessee was therefore not treated as a manufacturer on that basis. Case-Laws VAT and Sales Tax Thu, 30 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152474