https://www.taxtmi.com/caselaws?id=159189 Mere cutting of iron and steel scrap into smaller pieces for transport or convenience did not amount to manufacture because the commercial identity of the scrap remained unchanged; the resulting turnover was therefore not exigible to sales tax. Old railway sleepers purchased within Uttar Pradesh were also not taxable as timber turnover in the absence of evidence of import from outside the State or any taxable source under the Act. The discussion emphasises that tax liability cannot rest on conjecture, and that goods already bought as scrap or as old sleepers retain their tax character unless the statute clearly brings them within charge. en-us Tue, 22 Apr 1997 00:00:00 +0530 Mon, 18 Nov 2013 12:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159189 Mere cutting of iron and steel scrap into smaller pieces for transport or convenience did not amount to manufacture because the commercial identity of the scrap remained unchanged; the resulting turnover was therefore not exigible to sales tax. Old railway sleepers purchased within Uttar Pradesh were also not taxable as timber turnover in the absence of evidence of import from outside the State or any taxable source under the Act. The discussion emphasises that tax liability cannot rest on conjecture, and that goods already bought as scrap or as old sleepers retain their tax character unless the statute clearly brings them within charge. Case-Laws VAT and Sales Tax Tue, 22 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159189