https://www.taxtmi.com/caselaws?id=155249 Mere melting of old silver ornaments and silver wares into katcha silver, without a further manufacturing process, does not amount to manufacture for purposes of purchase tax under section 5A of the Kerala General Sales Tax Act. The decisive factual finding was that the assessee only changed the shape of the old articles and did not create a new commercial product. On that basis, section 5A was not attracted and the purchase of the old silver articles did not give rise to purchase tax. en-us Fri, 26 Jun 1987 00:00:00 +0530 Mon, 02 Sep 2013 16:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155249 Mere melting of old silver ornaments and silver wares into katcha silver, without a further manufacturing process, does not amount to manufacture for purposes of purchase tax under section 5A of the Kerala General Sales Tax Act. The decisive factual finding was that the assessee only changed the shape of the old articles and did not create a new commercial product. On that basis, section 5A was not attracted and the purchase of the old silver articles did not give rise to purchase tax. Case-Laws VAT and Sales Tax Fri, 26 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155249