https://www.taxtmi.com/caselaws?id=154483 Smaller-width paper reels produced by slitting larger paper rolls were treated as the same commercial commodity, not a commercially different product. On that basis, the slitting process was not regarded as manufacture under the relevant sales tax definition, so the alleged contravention of form 14 and purchase tax liability did not arise. The stated ratio is that a process which merely reduces the size of an existing commodity, without creating a new commercially distinct product, does not amount to manufacture for sales tax purposes. en-us Mon, 24 Feb 1986 00:00:00 +0530 Wed, 21 Aug 2013 18:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154483 Smaller-width paper reels produced by slitting larger paper rolls were treated as the same commercial commodity, not a commercially different product. On that basis, the slitting process was not regarded as manufacture under the relevant sales tax definition, so the alleged contravention of form 14 and purchase tax liability did not arise. The stated ratio is that a process which merely reduces the size of an existing commodity, without creating a new commercially distinct product, does not amount to manufacture for sales tax purposes. Case-Laws VAT and Sales Tax Mon, 24 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154483