https://www.taxtmi.com/caselaws?id=156292 Converting raw hides and skins into dressed hides and skins was held not to be manufacture for set-off purposes because the goods remained covered by the Schedule B description of hides and skins in any raw or dressed state, so the manufacturing-based claim failed. Tanning materials used in that process were also not treated as resold within the statutory sense, as they were consumed in processing rather than sold in the same form, so relief under the resale set-off rules was unavailable. However, rectification was held unwarranted because the alleged error depended on a debatable legal question and was not a mistake apparent from the record. en-us Wed, 10 Jan 1990 00:00:00 +0530 Tue, 17 Sep 2013 15:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156292 Converting raw hides and skins into dressed hides and skins was held not to be manufacture for set-off purposes because the goods remained covered by the Schedule B description of hides and skins in any raw or dressed state, so the manufacturing-based claim failed. Tanning materials used in that process were also not treated as resold within the statutory sense, as they were consumed in processing rather than sold in the same form, so relief under the resale set-off rules was unavailable. However, rectification was held unwarranted because the alleged error depended on a debatable legal question and was not a mistake apparent from the record. Case-Laws VAT and Sales Tax Wed, 10 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156292