https://www.taxtmi.com/caselaws?id=157506 Polishing and cutting raw stone into sizes was not treated as manufacture for exemption purposes under the Karnataka Sales Tax Act notification. The decisive test was whether the processing created a new and distinct commercial commodity; mere enhancement of appearance and marketability was insufficient because the substance and identity of the stone remained unchanged. The activity was characterised as processing rather than manufacture, so the exemption available to goods manufactured in Karnataka was denied. en-us Fri, 03 Dec 1993 00:00:00 +0530 Mon, 07 Oct 2013 14:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157506 Polishing and cutting raw stone into sizes was not treated as manufacture for exemption purposes under the Karnataka Sales Tax Act notification. The decisive test was whether the processing created a new and distinct commercial commodity; mere enhancement of appearance and marketability was insufficient because the substance and identity of the stone remained unchanged. The activity was characterised as processing rather than manufacture, so the exemption available to goods manufactured in Karnataka was denied. Case-Laws VAT and Sales Tax Fri, 03 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157506