https://www.taxtmi.com/caselaws?id=157679 Temporary bolting of a compressor to a tractor for a specific work did not create a new commodity or amount to manufacture under section 2(k), because the two items remained detachable, retained their separate identity, and were shown in bills as distinct commodities. Manufacture requires emergence of a different commercial article from a process, and that test was not met on the facts found. Reassessment and additional tax on the footing of a new taxable commodity were therefore unjustified, and the Tribunal's view that the tractor and compressor continued to retain their separate character was sustained. en-us Mon, 04 Oct 1993 00:00:00 +0530 Wed, 09 Oct 2013 14:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157679 Temporary bolting of a compressor to a tractor for a specific work did not create a new commodity or amount to manufacture under section 2(k), because the two items remained detachable, retained their separate identity, and were shown in bills as distinct commodities. Manufacture requires emergence of a different commercial article from a process, and that test was not met on the facts found. Reassessment and additional tax on the footing of a new taxable commodity were therefore unjustified, and the Tribunal's view that the tractor and compressor continued to retain their separate character was sustained. Case-Laws VAT and Sales Tax Mon, 04 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157679