https://www.taxtmi.com/caselaws?id=243817 Cutting paper from large size to small size does not amount to manufacture because no new commercial commodity with a distinct name, character or use emerges; the processing therefore does not attract trade tax on the processed paper. On the tax-rate issue, where entry tax and trade tax are both 5%, rebate on trade tax is governed by the applicable notification scheme, and the later notification was treated as controlling entitlement. The analysis also notes that State Development Tax was not sustained in the circumstances discussed. The overall disposition is described as partly in favour of the assessee on manufacture and partly in favour of the revenue on rebate. en-us Mon, 16 Jul 2012 00:00:00 +0530 Tue, 11 Feb 2014 06:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243817 Cutting paper from large size to small size does not amount to manufacture because no new commercial commodity with a distinct name, character or use emerges; the processing therefore does not attract trade tax on the processed paper. On the tax-rate issue, where entry tax and trade tax are both 5%, rebate on trade tax is governed by the applicable notification scheme, and the later notification was treated as controlling entitlement. The analysis also notes that State Development Tax was not sustained in the circumstances discussed. The overall disposition is described as partly in favour of the assessee on manufacture and partly in favour of the revenue on rebate. Case-Laws VAT and Sales Tax Mon, 16 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243817