https://www.taxtmi.com/caselaws?id=153477 Preparation of garam masala was held to amount to manufacture under section 2(j) of the M.P. General Sales Tax Act, 1958 because the process involved mixing different condiments in definite proportions and produced a commercially distinct product. The statutory exclusion in Rule 2-A, which covers mere grinding of chillies, turmeric, dhania and similar condiments, did not apply because the activity went beyond grinding and created a new product from the ingredients used. The principle applied is that a process is manufacture when it brings into existence goods different from the inputs and is not within the specific rule-based exclusion. en-us Fri, 21 Nov 1980 00:00:00 +0530 Tue, 23 Jul 2013 18:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153477 Preparation of garam masala was held to amount to manufacture under section 2(j) of the M.P. General Sales Tax Act, 1958 because the process involved mixing different condiments in definite proportions and produced a commercially distinct product. The statutory exclusion in Rule 2-A, which covers mere grinding of chillies, turmeric, dhania and similar condiments, did not apply because the activity went beyond grinding and created a new product from the ingredients used. The principle applied is that a process is manufacture when it brings into existence goods different from the inputs and is not within the specific rule-based exclusion. Case-Laws VAT and Sales Tax Fri, 21 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153477