https://www.taxtmi.com/caselaws?id=161733 Mixing fertilisers in different proportions and selling the granulated mixture did not amount to manufacture under the unamended section 2(17) of the Bombay Sales Tax Act, 1959, because combining fertilisers alone did not bring the process within the statutory definition. The 1994 amendment permitted specification of processes altering the nature, character or utility of goods by notification, and the 2000 notification treated mixed fertiliser preparation as manufacture only from that date. The Court held that this enlarged definition could not be applied retrospectively to earlier periods, so the activity was not manufacture during the relevant years and the issue was answered for the assessee. en-us Fri, 30 Jan 2004 00:00:00 +0530 Wed, 05 Feb 2014 14:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161733 Mixing fertilisers in different proportions and selling the granulated mixture did not amount to manufacture under the unamended section 2(17) of the Bombay Sales Tax Act, 1959, because combining fertilisers alone did not bring the process within the statutory definition. The 1994 amendment permitted specification of processes altering the nature, character or utility of goods by notification, and the 2000 notification treated mixed fertiliser preparation as manufacture only from that date. The Court held that this enlarged definition could not be applied retrospectively to earlier periods, so the activity was not manufacture during the relevant years and the issue was answered for the assessee. Case-Laws VAT and Sales Tax Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161733