https://www.taxtmi.com/caselaws?id=153352 Cutting newsprint reels into smaller reams did not amount to manufacture under the Bombay and Gujarat sales tax laws because the goods retained their essential form and the process was treated as mere cutting or processing. Resale included sale of purchased goods in the same form, or without any act amounting to manufacture, and Rule 3(x) of the Gujarat Sales Tax Rules, 1970 specifically treated cutting paper from reels into reams as outside manufacture. The activity was therefore a resale, making the deduction allowable and the disallowance, penalty, and consequential set-off orders unsustainable. en-us Tue, 25 Aug 1981 00:00:00 +0530 Mon, 22 Jul 2013 17:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153352 Cutting newsprint reels into smaller reams did not amount to manufacture under the Bombay and Gujarat sales tax laws because the goods retained their essential form and the process was treated as mere cutting or processing. Resale included sale of purchased goods in the same form, or without any act amounting to manufacture, and Rule 3(x) of the Gujarat Sales Tax Rules, 1970 specifically treated cutting paper from reels into reams as outside manufacture. The activity was therefore a resale, making the deduction allowable and the disallowance, penalty, and consequential set-off orders unsustainable. Case-Laws VAT and Sales Tax Tue, 25 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153352