https://www.taxtmi.com/caselaws?id=160748 Blending different chemical fertilisers to produce an NPK mixture does not amount to manufacture because the process does not create a commercially new and distinct commodity. The component fertilisers and the resultant mixture remain fertilisers used for the same purpose, so mere mixing or blending is only processing, not manufacture. On that basis, entry tax could not be levied on the fertilisers used to prepare the NPK mixture under the Karnataka Tax on Entry of Goods Act, 1979 and the relevant notification, and the levy was set aside. en-us Mon, 09 Oct 2000 00:00:00 +0530 Tue, 24 Dec 2013 11:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160748 Blending different chemical fertilisers to produce an NPK mixture does not amount to manufacture because the process does not create a commercially new and distinct commodity. The component fertilisers and the resultant mixture remain fertilisers used for the same purpose, so mere mixing or blending is only processing, not manufacture. On that basis, entry tax could not be levied on the fertilisers used to prepare the NPK mixture under the Karnataka Tax on Entry of Goods Act, 1979 and the relevant notification, and the levy was set aside. Case-Laws VAT and Sales Tax Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160748