https://www.taxtmi.com/caselaws?id=154190 Conversion of paddy into rice and of other grains into dal amounts to manufacture because the process produces commercially distinct commodities with a changed identity. Failure to disclose purchases in quarterly returns does not by itself amount to concealment of turnover for penalty purposes under the M.P. General Sales Tax Act, 1958; deliberate concealment or a false return must be shown, and a bona fide doubt about taxability negatives the requisite mens rea. The process was therefore treated as manufacture, but penalty under section 43 was not leviable on the facts stated. en-us Fri, 14 Mar 1980 00:00:00 +0530 Sat, 10 Aug 2013 09:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154190 Conversion of paddy into rice and of other grains into dal amounts to manufacture because the process produces commercially distinct commodities with a changed identity. Failure to disclose purchases in quarterly returns does not by itself amount to concealment of turnover for penalty purposes under the M.P. General Sales Tax Act, 1958; deliberate concealment or a false return must be shown, and a bona fide doubt about taxability negatives the requisite mens rea. The process was therefore treated as manufacture, but penalty under section 43 was not leviable on the facts stated. Case-Laws VAT and Sales Tax Fri, 14 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154190