https://www.taxtmi.com/caselaws?id=154391 Mere rearing of one-day-old chicks into broilers or table birds, and feeding and maintaining laying hens for egg production, does not amount to manufacture under section 2(17) of the Bombay Sales Tax Act, 1959. The statutory concept of manufacture requires producing, making, altering, treating, adapting or otherwise processing goods; ordinary feeding, care, maintenance and collection of eggs are only natural growth or biological processes. As described in the text, the activity lacks the processing or adaptation needed for a legally cognisable manufacturing process. en-us Thu, 22 Nov 1984 00:00:00 +0530 Mon, 19 Aug 2013 14:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154391 Mere rearing of one-day-old chicks into broilers or table birds, and feeding and maintaining laying hens for egg production, does not amount to manufacture under section 2(17) of the Bombay Sales Tax Act, 1959. The statutory concept of manufacture requires producing, making, altering, treating, adapting or otherwise processing goods; ordinary feeding, care, maintenance and collection of eggs are only natural growth or biological processes. As described in the text, the activity lacks the processing or adaptation needed for a legally cognisable manufacturing process. Case-Laws VAT and Sales Tax Thu, 22 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154391