https://www.taxtmi.com/caselaws?id=157763 Manufacture under section 2(17) of the Bombay Sales Tax Act, 1959 requires a process that changes the nature or character of goods so a commercially distinct article emerges; a mere change in form, appearance, or surface treatment is insufficient. Lacquering of polyester film was treated as only a physical coating process, with no chemical change and no loss of the film's essential identity. The lacquered product remained polyester film in trade and character, so the process did not create a different commercial commodity and did not amount to manufacture. en-us Thu, 02 Feb 1995 00:00:00 +0530 Thu, 10 Oct 2013 14:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157763 Manufacture under section 2(17) of the Bombay Sales Tax Act, 1959 requires a process that changes the nature or character of goods so a commercially distinct article emerges; a mere change in form, appearance, or surface treatment is insufficient. Lacquering of polyester film was treated as only a physical coating process, with no chemical change and no loss of the film's essential identity. The lacquered product remained polyester film in trade and character, so the process did not create a different commercial commodity and did not amount to manufacture. Case-Laws VAT and Sales Tax Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157763