https://www.taxtmi.com/caselaws?id=233412 Conversion of angle iron into a steel structure known as a drift eliminator did not amount to manufacture because the record showed no systematic or extensive manufacturing process and no clinching evidence that the original identity of iron and steel was lost. The authorities found that the raw material was merely moulded into the final article, so the product did not become a new commodity falling under the residuary tax entry. As the Revenue failed to prove manufacture, the commodity remained classifiable as iron and steel and was taxable at the lower rate rather than the residuary rate. en-us Tue, 24 Jul 2012 00:00:00 +0530 Tue, 30 Apr 2013 10:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233412 Conversion of angle iron into a steel structure known as a drift eliminator did not amount to manufacture because the record showed no systematic or extensive manufacturing process and no clinching evidence that the original identity of iron and steel was lost. The authorities found that the raw material was merely moulded into the final article, so the product did not become a new commodity falling under the residuary tax entry. As the Revenue failed to prove manufacture, the commodity remained classifiable as iron and steel and was taxable at the lower rate rather than the residuary rate. Case-Laws VAT and Sales Tax Tue, 24 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233412