https://www.taxtmi.com/caselaws?id=158638 Mounting a motor body on a chassis with nuts and bolts did not amount to manufacture because the chassis and body remained separately identifiable goods, and removal of the fastening restored their original identity without change in structure, nature or character. The taxing notifications also treated chassis and motor bodies as taxable goods whether sold separately or built on chassis, indicating that the department did not regard the mounted body as a new commodity. On that basis, the process did not create a different commodity, no purchase tax was leviable, and the revision applications were dismissed. en-us Sat, 19 Apr 1997 00:00:00 +0530 Sat, 02 Nov 2013 12:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158638 Mounting a motor body on a chassis with nuts and bolts did not amount to manufacture because the chassis and body remained separately identifiable goods, and removal of the fastening restored their original identity without change in structure, nature or character. The taxing notifications also treated chassis and motor bodies as taxable goods whether sold separately or built on chassis, indicating that the department did not regard the mounted body as a new commodity. On that basis, the process did not create a different commodity, no purchase tax was leviable, and the revision applications were dismissed. Case-Laws VAT and Sales Tax Sat, 19 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158638