https://www.taxtmi.com/caselaws?id=154511 Cleaning and washing waste fibre with chemicals, followed by cutting it into pieces, was held not to amount to manufacture under section 2(j) of the M.P. General Sales Tax Act, 1958, because the process did not bring into existence a new commercial commodity with a distinct identity. The court reasoned that the definition of manufacture is wide, but it still requires transformation into a different product; merely removing dirt, improving condition, or enhancing value while the material remains essentially the same article is insufficient. The Tribunal's view was therefore rejected, and the process was treated as outside the scope of manufacture. en-us Sat, 07 Apr 1984 00:00:00 +0530 Thu, 22 Aug 2013 18:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154511 Cleaning and washing waste fibre with chemicals, followed by cutting it into pieces, was held not to amount to manufacture under section 2(j) of the M.P. General Sales Tax Act, 1958, because the process did not bring into existence a new commercial commodity with a distinct identity. The court reasoned that the definition of manufacture is wide, but it still requires transformation into a different product; merely removing dirt, improving condition, or enhancing value while the material remains essentially the same article is insufficient. The Tribunal's view was therefore rejected, and the process was treated as outside the scope of manufacture. Case-Laws VAT and Sales Tax Sat, 07 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154511