https://www.taxtmi.com/caselaws?id=161630 Breaking purchased bricks into smaller pieces called gitti does not amount to manufacture where the original bricks retain their commercial identity and no distinct marketable commodity emerges. Mere processing, sizing, crushing or finishing of goods is insufficient to create a new taxable product unless the goods lose their identity and are transformed into a separate commercial article. On that basis, gitti produced from bricks on which tax had already been paid could not be subjected to sales tax again merely because of the change in form. en-us Tue, 29 Apr 2003 00:00:00 +0530 Mon, 03 Feb 2014 12:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161630 Breaking purchased bricks into smaller pieces called gitti does not amount to manufacture where the original bricks retain their commercial identity and no distinct marketable commodity emerges. Mere processing, sizing, crushing or finishing of goods is insufficient to create a new taxable product unless the goods lose their identity and are transformed into a separate commercial article. On that basis, gitti produced from bricks on which tax had already been paid could not be subjected to sales tax again merely because of the change in form. Case-Laws VAT and Sales Tax Tue, 29 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161630