https://www.taxtmi.com/caselaws?id=153002 Cleaning white ash and adding perfume to convert it into sacred ash did not amount to manufacture under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act. The court applied the test whether processing produced a new commercial commodity with a distinct identity or whether the original commodity retained its substantial identity. As the essential identity of the ash remained unchanged, the process was treated as mere processing rather than manufacture, and purchase tax was not attracted. en-us Mon, 16 Feb 1981 00:00:00 +0530 Mon, 15 Jul 2013 16:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153002 Cleaning white ash and adding perfume to convert it into sacred ash did not amount to manufacture under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act. The court applied the test whether processing produced a new commercial commodity with a distinct identity or whether the original commodity retained its substantial identity. As the essential identity of the ash remained unchanged, the process was treated as mere processing rather than manufacture, and purchase tax was not attracted. Case-Laws VAT and Sales Tax Mon, 16 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153002