https://www.taxtmi.com/caselaws?id=156616 Conversion of scrap iron into iron rods and angles was treated as manufacture because the statutory definition of manufacture in the M.P. General Sales Tax Act, 1958 was construed broadly to cover processes producing or making goods. On that basis, the scrap iron was regarded as used or consumed in manufacturing activity, attracting purchase tax. The Court also held that a conditional sales tax exemption did not negate the underlying taxability of the goods, and the transformed product was a distinct commercial commodity for sales tax purposes. Accordingly, the challenge to the levy, revisional orders and penalty failed, and the tax and penalty were sustained. en-us Tue, 21 Apr 1992 00:00:00 +0530 Mon, 23 Sep 2013 10:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156616 Conversion of scrap iron into iron rods and angles was treated as manufacture because the statutory definition of manufacture in the M.P. General Sales Tax Act, 1958 was construed broadly to cover processes producing or making goods. On that basis, the scrap iron was regarded as used or consumed in manufacturing activity, attracting purchase tax. The Court also held that a conditional sales tax exemption did not negate the underlying taxability of the goods, and the transformed product was a distinct commercial commodity for sales tax purposes. Accordingly, the challenge to the levy, revisional orders and penalty failed, and the tax and penalty were sustained. Case-Laws VAT and Sales Tax Tue, 21 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156616