https://www.taxtmi.com/caselaws?id=156334 Processing a purchased waste mixture of polyester and cotton fibres by cleaning, segregating, carding, drafting and winding did not create a new commercial commodity. The material remained fibres, did not become yarn, and continued to be sold as the same mixture in a cleaner and separated form. As no distinct commercial identity, name or use emerged, the activity did not amount to manufacture; the sales were treated as resale under the Act. en-us Wed, 03 Apr 1991 00:00:00 +0530 Wed, 18 Sep 2013 15:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156334 Processing a purchased waste mixture of polyester and cotton fibres by cleaning, segregating, carding, drafting and winding did not create a new commercial commodity. The material remained fibres, did not become yarn, and continued to be sold as the same mixture in a cleaner and separated form. As no distinct commercial identity, name or use emerged, the activity did not amount to manufacture; the sales were treated as resale under the Act. Case-Laws VAT and Sales Tax Wed, 03 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156334