https://www.taxtmi.com/caselaws?id=158819 Absorbent cotton wool I.P. was considered against Entry 2 of Schedule B to the Bombay Sales Tax Act, 1959, which covered cotton in its unmanufactured state. The governing test was whether processing transformed the material into a new and distinct commodity with a different commercial identity; mere cleaning, ginning, drying, bleaching or sterilising did not amount to manufacture if the essential character of cotton remained unchanged. On that construction, processed absorbent cotton wool retained its identity as cotton and continued to fall within the entry. Rule 3(xviii) of the Bombay Sales Tax Rules, 1959 was read consistently with that approach. en-us Sat, 05 Oct 1996 00:00:00 +0530 Thu, 07 Nov 2013 16:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158819 Absorbent cotton wool I.P. was considered against Entry 2 of Schedule B to the Bombay Sales Tax Act, 1959, which covered cotton in its unmanufactured state. The governing test was whether processing transformed the material into a new and distinct commodity with a different commercial identity; mere cleaning, ginning, drying, bleaching or sterilising did not amount to manufacture if the essential character of cotton remained unchanged. On that construction, processed absorbent cotton wool retained its identity as cotton and continued to fall within the entry. Rule 3(xviii) of the Bombay Sales Tax Rules, 1959 was read consistently with that approach. Case-Laws VAT and Sales Tax Sat, 05 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158819