https://www.taxtmi.com/caselaws?id=160308 Conversion of hot rolled steel strips into cold rolled steel strips was treated as manufacture because the process produced a commercially distinct article with different physical characteristics, uses, specifications and value. The same treatment under a declared-goods classification for a limited sales tax purpose did not erase the separate commercial identity of the two products for other statutory purposes. On that basis, cold rolled steel strips were recognised as different commercial commodities, and the assessee was entitled to tax remission and related incentive benefits under the applicable sales tax provisions. en-us Fri, 20 Dec 1996 00:00:00 +0530 Sat, 14 Dec 2013 13:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160308 Conversion of hot rolled steel strips into cold rolled steel strips was treated as manufacture because the process produced a commercially distinct article with different physical characteristics, uses, specifications and value. The same treatment under a declared-goods classification for a limited sales tax purpose did not erase the separate commercial identity of the two products for other statutory purposes. On that basis, cold rolled steel strips were recognised as different commercial commodities, and the assessee was entitled to tax remission and related incentive benefits under the applicable sales tax provisions. Case-Laws VAT and Sales Tax Fri, 20 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160308