https://www.taxtmi.com/caselaws?id=161933 Conversion of tamarind seed into tamarind powder was treated as manufacture because the processing by cleaning, breaking, hulling and grinding produced a commercially and functionally distinct commodity with a different use and identity. The notification's definition of manufacture covered processes that result in goods commercially different from the raw material, and the exclusion for mere packing, cleaning, grading, drying, blending or mixing did not apply. The separate treatment of tamarind seed and tamarind seed powder in the statutory schedule reinforced their distinct character. On that basis, exemption from sales tax had to be considered under the notification, and the denial could not stand. en-us Fri, 06 Aug 2004 00:00:00 +0530 Tue, 11 Feb 2014 15:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161933 Conversion of tamarind seed into tamarind powder was treated as manufacture because the processing by cleaning, breaking, hulling and grinding produced a commercially and functionally distinct commodity with a different use and identity. The notification's definition of manufacture covered processes that result in goods commercially different from the raw material, and the exclusion for mere packing, cleaning, grading, drying, blending or mixing did not apply. The separate treatment of tamarind seed and tamarind seed powder in the statutory schedule reinforced their distinct character. On that basis, exemption from sales tax had to be considered under the notification, and the denial could not stand. Case-Laws VAT and Sales Tax Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161933