https://www.taxtmi.com/caselaws?id=157025 Processing tamarind seeds by dehusking and powdering did not amount to manufacture under the Karnataka Sales Tax Act, 1957 because the resulting product retained the same commercial identity as the original commodity. The Court applied the test that manufacture requires emergence of a new and distinct commercially recognised article; a mere change in form, colour, or appearance is insufficient. As tamarind seeds and tamarind pappu were found to be qualitatively identical and both yielded starch, purchase tax under section 6 was not attracted and the assessment on that footing was unsustainable. en-us Fri, 23 Apr 1993 00:00:00 +0530 Fri, 27 Sep 2013 17:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157025 Processing tamarind seeds by dehusking and powdering did not amount to manufacture under the Karnataka Sales Tax Act, 1957 because the resulting product retained the same commercial identity as the original commodity. The Court applied the test that manufacture requires emergence of a new and distinct commercially recognised article; a mere change in form, colour, or appearance is insufficient. As tamarind seeds and tamarind pappu were found to be qualitatively identical and both yielded starch, purchase tax under section 6 was not attracted and the assessment on that footing was unsustainable. Case-Laws VAT and Sales Tax Fri, 23 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157025