https://www.taxtmi.com/caselaws?id=160032 Conversion of whole peas into peas dal was treated as manufacture under the amended U.P. Sales Tax Act because crushing and splitting created a different commercial product. On that basis, the exemption notification under section 8(5) of the Central Sales Tax Act did not apply, and the peas dal turnover remained taxable. The challenge concerning supply of matar to ex-U.P. principals failed because the record contained no factual foundation to show non-compliance with section 6-A, so the finding on that turnover was left undisturbed. en-us Thu, 30 Jan 1997 00:00:00 +0530 Sat, 07 Dec 2013 14:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160032 Conversion of whole peas into peas dal was treated as manufacture under the amended U.P. Sales Tax Act because crushing and splitting created a different commercial product. On that basis, the exemption notification under section 8(5) of the Central Sales Tax Act did not apply, and the peas dal turnover remained taxable. The challenge concerning supply of matar to ex-U.P. principals failed because the record contained no factual foundation to show non-compliance with section 6-A, so the finding on that turnover was left undisturbed. Case-Laws VAT and Sales Tax Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160032