https://www.taxtmi.com/caselaws?id=158649 Steel scrap and side cuttings generated from slitting and cutting steel sheets, tubes, rolls and coils were treated as mere remnants of the original goods, not as a new and distinct commercial commodity. Manufacture requires emergence of a product with a separate identity, and the process here did not meet that test. Because the underlying steel goods had already suffered entry tax, the scrap could not be treated as independent local goods again liable to entry tax. The reference was answered against the Revenue and in favour of the assessee. en-us Tue, 25 Jun 1996 00:00:00 +0530 Sat, 02 Nov 2013 14:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158649 Steel scrap and side cuttings generated from slitting and cutting steel sheets, tubes, rolls and coils were treated as mere remnants of the original goods, not as a new and distinct commercial commodity. Manufacture requires emergence of a product with a separate identity, and the process here did not meet that test. Because the underlying steel goods had already suffered entry tax, the scrap could not be treated as independent local goods again liable to entry tax. The reference was answered against the Revenue and in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 25 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158649