https://www.taxtmi.com/caselaws?id=157016 Assembling and adapting purchased components can amount to manufacture under the Bengal Finance (Sales Tax) Act, 1941 when the finished product emerges as a distinct commercial commodity with separate identity, use and market. The tribunal found that the dealer did not merely resell a generator or manufacture a trolley simpliciter, but created an emergency mobile power pack unit by integrating the generator, trolley, fan, light, switch board and wires. The activity was therefore manufacture, and the orders treating the dealer as a trolley manufacturer only were unsustainable; registration and eligibility certificate relief followed. en-us Mon, 03 Jun 1991 00:00:00 +0530 Fri, 27 Sep 2013 16:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157016 Assembling and adapting purchased components can amount to manufacture under the Bengal Finance (Sales Tax) Act, 1941 when the finished product emerges as a distinct commercial commodity with separate identity, use and market. The tribunal found that the dealer did not merely resell a generator or manufacture a trolley simpliciter, but created an emergency mobile power pack unit by integrating the generator, trolley, fan, light, switch board and wires. The activity was therefore manufacture, and the orders treating the dealer as a trolley manufacturer only were unsustainable; registration and eligibility certificate relief followed. Case-Laws VAT and Sales Tax Mon, 03 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157016