https://www.taxtmi.com/caselaws?id=154080 A widened statutory definition of "manufacture" may extend beyond ordinary production to processes such as collecting, altering or processing, but only where the activity results in, or forms part of, a process yielding a new or distinct commercial commodity. Mere receipt of old and condemned brass utensils while trading in new utensils, followed by sale of those articles as scrap in the same form, does not amount to manufacture. As no new commercial commodity emerged, the assessee's activity fell outside the statutory meaning of manufacture and the scrap sale was not taxable on that footing. en-us Wed, 11 Jan 1984 00:00:00 +0530 Tue, 06 Aug 2013 17:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154080 A widened statutory definition of "manufacture" may extend beyond ordinary production to processes such as collecting, altering or processing, but only where the activity results in, or forms part of, a process yielding a new or distinct commercial commodity. Mere receipt of old and condemned brass utensils while trading in new utensils, followed by sale of those articles as scrap in the same form, does not amount to manufacture. As no new commercial commodity emerged, the assessee's activity fell outside the statutory meaning of manufacture and the scrap sale was not taxable on that footing. Case-Laws VAT and Sales Tax Wed, 11 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154080