https://www.taxtmi.com/caselaws?id=157898 Affixation of brand stickers on television sets sold on resale did not amount to "processing" under the West Bengal Sales Tax Act because processing requires a real change in the commodity brought about by an operation on it. Mere branding stickers did not alter the sets, change their commercial identity, or add to or remove anything from them, so the goods remained the same as purchased. The tax demand treating them as processed commodities therefore could not stand, and the application was allowed. en-us Wed, 29 Mar 1995 00:00:00 +0530 Fri, 11 Oct 2013 18:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157898 Affixation of brand stickers on television sets sold on resale did not amount to "processing" under the West Bengal Sales Tax Act because processing requires a real change in the commodity brought about by an operation on it. Mere branding stickers did not alter the sets, change their commercial identity, or add to or remove anything from them, so the goods remained the same as purchased. The tax demand treating them as processed commodities therefore could not stand, and the application was allowed. Case-Laws VAT and Sales Tax Wed, 29 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157898