https://www.taxtmi.com/caselaws?id=153216 Processing or blending of pan-masala ingredients did not amount to manufacture where the constituent goods retained their substantial identity and no new commercial commodity emerged; the sales could therefore be treated as resales under the Gujarat Sales Tax Act, 1969. Tobacco-based pan-masala also continued to retain the character and use of tobacco despite treatment with chuna and sopari, so it remained a form of tobacco and was not liable to tax. The reference was answered in favour of the assessee, and the State's challenge to the Tribunal's view failed. en-us Fri, 15 Jan 1982 00:00:00 +0530 Fri, 19 Jul 2013 15:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153216 Processing or blending of pan-masala ingredients did not amount to manufacture where the constituent goods retained their substantial identity and no new commercial commodity emerged; the sales could therefore be treated as resales under the Gujarat Sales Tax Act, 1969. Tobacco-based pan-masala also continued to retain the character and use of tobacco despite treatment with chuna and sopari, so it remained a form of tobacco and was not liable to tax. The reference was answered in favour of the assessee, and the State's challenge to the Tribunal's view failed. Case-Laws VAT and Sales Tax Fri, 15 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153216