https://www.taxtmi.com/caselaws?id=158253 Conversion of waste cotton into marketable cotton was treated as manufacture because the process produced a new and different commercial commodity with a distinct name, character and use. Mere processing that leaves goods essentially the same was distinguished from manufacturing, but the material showed waste cotton as an industrial waste product and the end product as cotton with different commercial uses. The amended definition of manufacture in the Orissa Sales Tax Act was treated as declaratory. On that basis, the industrial unit was entitled to claim the exemption linked to manufacturing activity. en-us Tue, 30 Jan 1996 00:00:00 +0530 Fri, 18 Oct 2013 17:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158253 Conversion of waste cotton into marketable cotton was treated as manufacture because the process produced a new and different commercial commodity with a distinct name, character and use. Mere processing that leaves goods essentially the same was distinguished from manufacturing, but the material showed waste cotton as an industrial waste product and the end product as cotton with different commercial uses. The amended definition of manufacture in the Orissa Sales Tax Act was treated as declaratory. On that basis, the industrial unit was entitled to claim the exemption linked to manufacturing activity. Case-Laws VAT and Sales Tax Tue, 30 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158253