https://www.taxtmi.com/article/detailed?id=651 Converting blank CDs into software loaded discs through commercial duplication-validation of master media, creation of a virtual image, and replication onto recordable media-renders the blank input fit for a specific purpose and changes its character and use. For incentive provisions that allow deductions for industrial undertakings engaged in manufacture or processing of goods, such a process makes the recorded CDs goods distinct from blank CDs, warranting a liberal construction of "manufacture" and aligning with an amended statutory definition emphasizing transformation into a new and distinct article. en-us Wed, 27 Jan 2010 00:00:00 +0530 Wed, 05 Jan 2011 17:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=651 Converting blank CDs into software loaded discs through commercial duplication-validation of master media, creation of a virtual image, and replication onto recordable media-renders the blank input fit for a specific purpose and changes its character and use. For incentive provisions that allow deductions for industrial undertakings engaged in manufacture or processing of goods, such a process makes the recorded CDs goods distinct from blank CDs, warranting a liberal construction of "manufacture" and aligning with an amended statutory definition emphasizing transformation into a new and distinct article. Articles Income Tax Wed, 27 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=651