https://www.taxtmi.com/caselaws?id=160187 Locally purchased defective coils, end cuttings and rejected steel materials that were merely segregated and sold without any manufacturing process could not be taxed again where tax had already been paid at purchase. The court distinguished such items from manufactured commodities, holding that the rule on different commercial products arising out of manufacture did not apply because there was no transformation of the goods. However, the denial of set-off was sustained on the footing that no manufacturing activity was undertaken in relation to those items. The matter was remitted for exclusion of the relevant local purchases from the tax computation. en-us Mon, 15 Nov 1999 00:00:00 +0530 Wed, 11 Dec 2013 13:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160187 Locally purchased defective coils, end cuttings and rejected steel materials that were merely segregated and sold without any manufacturing process could not be taxed again where tax had already been paid at purchase. The court distinguished such items from manufactured commodities, holding that the rule on different commercial products arising out of manufacture did not apply because there was no transformation of the goods. However, the denial of set-off was sustained on the footing that no manufacturing activity was undertaken in relation to those items. The matter was remitted for exclusion of the relevant local purchases from the tax computation. Case-Laws VAT and Sales Tax Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160187