https://www.taxtmi.com/caselaws?id=154549 Mixing sand, cement, metal and water to prepare concrete at the construction site did not amount to manufacture for purchase tax purposes because the process did not produce a commercially distinct and marketable commodity. The test applied was whether the input materials were transformed into a separate commercial article capable of being sold or supplied in the market as such. As the concrete mixture was prepared for immediate use in construction and was not ordinarily treated as a tradeable commodity, the purchase tax provision was not attracted and liability did not arise on that footing. en-us Mon, 17 Feb 1986 00:00:00 +0530 Fri, 23 Aug 2013 15:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154549 Mixing sand, cement, metal and water to prepare concrete at the construction site did not amount to manufacture for purchase tax purposes because the process did not produce a commercially distinct and marketable commodity. The test applied was whether the input materials were transformed into a separate commercial article capable of being sold or supplied in the market as such. As the concrete mixture was prepared for immediate use in construction and was not ordinarily treated as a tradeable commodity, the purchase tax provision was not attracted and liability did not arise on that footing. Case-Laws VAT and Sales Tax Mon, 17 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154549