https://www.taxtmi.com/caselaws?id=153844 Cutting odd-size newsprint into smaller sizes and reselling it did not amount to manufacture of writing paper because no commercially different commodity emerged; the goods remained newsprint, already taxed at the earlier point of sale. Mere size reduction was insufficient to create a new taxable product, so the finding that the assessee was a manufacturer of writing paper could not be sustained. The revision was allowed, the impugned order was set aside to that extent, and the matter was remitted for appropriate action under Section 11(8). en-us Thu, 06 Jan 1983 00:00:00 +0530 Wed, 31 Jul 2013 18:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153844 Cutting odd-size newsprint into smaller sizes and reselling it did not amount to manufacture of writing paper because no commercially different commodity emerged; the goods remained newsprint, already taxed at the earlier point of sale. Mere size reduction was insufficient to create a new taxable product, so the finding that the assessee was a manufacturer of writing paper could not be sustained. The revision was allowed, the impugned order was set aside to that extent, and the matter was remitted for appropriate action under Section 11(8). Case-Laws VAT and Sales Tax Thu, 06 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153844