https://www.taxtmi.com/caselaws?id=161266 Processing hydrogen gas by removing moisture, compressing, purifying and drying it was treated as manufacturing under the Rajasthan Sales Tax Incentive Scheme, 1987 because the process converted raw gas into a different marketable commodity. The governing definition was read with the parent Rajasthan Sales Tax Act, 1954, whose wide concept of manufacture covered producing, preparing or making goods unless excluded. The controlling principle was that a process necessary to bring goods to a marketable stage amounts to manufacturing activity. On that basis, the unit qualified for incentive benefits and withdrawal of those benefits was not sustainable. en-us Wed, 24 Apr 2002 00:00:00 +0530 Sat, 11 Jan 2014 12:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161266 Processing hydrogen gas by removing moisture, compressing, purifying and drying it was treated as manufacturing under the Rajasthan Sales Tax Incentive Scheme, 1987 because the process converted raw gas into a different marketable commodity. The governing definition was read with the parent Rajasthan Sales Tax Act, 1954, whose wide concept of manufacture covered producing, preparing or making goods unless excluded. The controlling principle was that a process necessary to bring goods to a marketable stage amounts to manufacturing activity. On that basis, the unit qualified for incentive benefits and withdrawal of those benefits was not sustainable. Case-Laws VAT and Sales Tax Wed, 24 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161266