https://www.taxtmi.com/caselaws?id=157280 Fumigation and chemical treatment of foodgrains to preserve them from deterioration and pests does not amount to manufacture under section 2(17) of the Bombay Sales Tax Act, 1959, because manufacture requires a real alteration in the nature or character of the goods. The broad statutory definition cannot extend to every process applied to goods, and mere preservation or treatment is insufficient. On that interpretation, the dealer is not entitled to set-off under rule 43 of the Bombay Sales Tax Rules, 1959. The earlier Supreme Court construction of the same definition was followed, and the proposed reference was rejected as already settled against the applicant. en-us Wed, 02 Dec 1992 00:00:00 +0530 Thu, 03 Oct 2013 16:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157280 Fumigation and chemical treatment of foodgrains to preserve them from deterioration and pests does not amount to manufacture under section 2(17) of the Bombay Sales Tax Act, 1959, because manufacture requires a real alteration in the nature or character of the goods. The broad statutory definition cannot extend to every process applied to goods, and mere preservation or treatment is insufficient. On that interpretation, the dealer is not entitled to set-off under rule 43 of the Bombay Sales Tax Rules, 1959. The earlier Supreme Court construction of the same definition was followed, and the proposed reference was rejected as already settled against the applicant. Case-Laws VAT and Sales Tax Wed, 02 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157280