https://www.taxtmi.com/caselaws?id=156326 Processing purchased grit by removing dust and sieving it into graded stone chips created a distinct commercial commodity with a different name, appearance and use. The Gujarat HC held that, for sales tax purposes, "same form" means the visible form in which goods exist, so goods transformed into kapchi could not be treated as resale of the original grit. Applying the wide meaning of manufacture, the Court found that the activity altered the goods and brought a new commercial article into existence. The sales were therefore not resale under the Act, and deduction under section 10(1)(ii) was denied. en-us Tue, 02 Apr 1991 00:00:00 +0530 Wed, 18 Sep 2013 15:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156326 Processing purchased grit by removing dust and sieving it into graded stone chips created a distinct commercial commodity with a different name, appearance and use. The Gujarat HC held that, for sales tax purposes, "same form" means the visible form in which goods exist, so goods transformed into kapchi could not be treated as resale of the original grit. Applying the wide meaning of manufacture, the Court found that the activity altered the goods and brought a new commercial article into existence. The sales were therefore not resale under the Act, and deduction under section 10(1)(ii) was denied. Case-Laws VAT and Sales Tax Tue, 02 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156326