https://www.taxtmi.com/caselaws?id=160152 A by-product or scrap arising incidentally in the same manufacturing process as the principal product is treated as goods manufactured by the dealer for eligibility under the Rajasthan Sales Tax Incentive Scheme, 1987. The Scheme, read with section 4(2) of the Rajasthan Sales Tax Act, 1954 and its definition framework, does not justify different treatment of such incidental by-products unless there is an express exclusion in the Scheme or the Act. The stated legal position is that manufacturing does not end with the principal product alone; incidental scrap remains part of the manufacturing result and qualifies for incentive benefits. en-us Tue, 01 Feb 2000 00:00:00 +0530 Tue, 10 Dec 2013 17:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160152 A by-product or scrap arising incidentally in the same manufacturing process as the principal product is treated as goods manufactured by the dealer for eligibility under the Rajasthan Sales Tax Incentive Scheme, 1987. The Scheme, read with section 4(2) of the Rajasthan Sales Tax Act, 1954 and its definition framework, does not justify different treatment of such incidental by-products unless there is an express exclusion in the Scheme or the Act. The stated legal position is that manufacturing does not end with the principal product alone; incidental scrap remains part of the manufacturing result and qualifies for incentive benefits. Case-Laws VAT and Sales Tax Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160152