https://www.taxtmi.com/caselaws?id=158050 Converting plain paper into exercise books and bound books by cutting, stitching, sizing and binding is manufacture, because a distinct commercially known commodity with separate identity and use emerges. The court applied the settled test that manufacture exists where processing produces a commercially different product, and rejected the earlier view that treated the activity as mere processing. A later statutory definition of manufacture was treated as clarificatory, supporting the conclusion that processing is included within manufacture and reflecting the correct legal position under the Orissa Sales Tax Act, 1947. en-us Fri, 02 Dec 1994 00:00:00 +0530 Tue, 15 Oct 2013 16:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158050 Converting plain paper into exercise books and bound books by cutting, stitching, sizing and binding is manufacture, because a distinct commercially known commodity with separate identity and use emerges. The court applied the settled test that manufacture exists where processing produces a commercially different product, and rejected the earlier view that treated the activity as mere processing. A later statutory definition of manufacture was treated as clarificatory, supporting the conclusion that processing is included within manufacture and reflecting the correct legal position under the Orissa Sales Tax Act, 1947. Case-Laws VAT and Sales Tax Fri, 02 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158050