https://www.taxtmi.com/caselaws?id=161732 Tinting, mixing or staining white paint base material in an automatic machine was treated as manufacture because the material was only a semi-finished base requiring further processing to become a marketable paint product. The packing and product description showed that colourant had to be added before sale, so the process brought the commodity to its final commercial form. The coloured paint was also held to be a different taxable commercial commodity from the untinted base material, with a distinct market identity. Accordingly, prior tax payment on the base material did not exempt the finished coloured paint, and the turnover was liable to tax. en-us Mon, 20 Oct 2003 00:00:00 +0530 Wed, 05 Feb 2014 13:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161732 Tinting, mixing or staining white paint base material in an automatic machine was treated as manufacture because the material was only a semi-finished base requiring further processing to become a marketable paint product. The packing and product description showed that colourant had to be added before sale, so the process brought the commodity to its final commercial form. The coloured paint was also held to be a different taxable commercial commodity from the untinted base material, with a distinct market identity. Accordingly, prior tax payment on the base material did not exempt the finished coloured paint, and the turnover was liable to tax. Case-Laws VAT and Sales Tax Mon, 20 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161732