https://www.taxtmi.com/caselaws?id=158325 Mere cutting, twisting, sizing and reprocessing of iron scrap did not amount to manufacture because no new commercial commodity with a distinct identity, name, character or use emerged. Exemption notifications were to be strictly construed, so the processing activity fell outside the sales tax exemption claimed. The certificate could be revoked where issued on misrepresentation or incorrect information, but withdrawal could not be given retrospective effect after the assessee had acted on it. The revocation was therefore effective only prospectively from the date of the order, not from the original date of grant. en-us Mon, 13 May 1996 00:00:00 +0530 Mon, 21 Oct 2013 13:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158325 Mere cutting, twisting, sizing and reprocessing of iron scrap did not amount to manufacture because no new commercial commodity with a distinct identity, name, character or use emerged. Exemption notifications were to be strictly construed, so the processing activity fell outside the sales tax exemption claimed. The certificate could be revoked where issued on misrepresentation or incorrect information, but withdrawal could not be given retrospective effect after the assessee had acted on it. The revocation was therefore effective only prospectively from the date of the order, not from the original date of grant. Case-Laws VAT and Sales Tax Mon, 13 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158325