https://www.taxtmi.com/caselaws?id=161676 Cutting glass sheets into strips and pieces of different sizes did not amount to manufacture under section 2(e-1) of the U.P. Sales Tax Act, 1948, because the decisive test is whether the process produces a new commercial commodity. The dealer only reduced the sheets to smaller pieces to meet customer requirements; the glass remained substantially the same goods in form and condition, and no distinct marketable article emerged. Broader authorities on processing did not assist the Revenue on these facts. The revision therefore failed. en-us Fri, 09 Apr 2004 00:00:00 +0530 Tue, 04 Feb 2014 12:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161676 Cutting glass sheets into strips and pieces of different sizes did not amount to manufacture under section 2(e-1) of the U.P. Sales Tax Act, 1948, because the decisive test is whether the process produces a new commercial commodity. The dealer only reduced the sheets to smaller pieces to meet customer requirements; the glass remained substantially the same goods in form and condition, and no distinct marketable article emerged. Broader authorities on processing did not assist the Revenue on these facts. The revision therefore failed. Case-Laws VAT and Sales Tax Fri, 09 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161676