https://www.taxtmi.com/caselaws?id=162115 Dry-ice purchased by an ice-cream manufacturer and used to preserve the product during transit was treated as a consumable store used in manufacture for set-off purposes under rule 42 of the Gujarat Sales Tax Rules, 1970. Applying the test of commercial expediency, the Court held that an activity integral to keeping the finished product marketable can form part of manufacture. Because ice-cream had to be maintained at a specified temperature to preserve its character and saleability, dry-ice used for that purpose was not merely a business but an item necessarily used in the manufacturing and marketing process. Set-off was therefore rightly allowed. en-us Fri, 17 Dec 2004 00:00:00 +0530 Wed, 19 Feb 2014 14:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162115 Dry-ice purchased by an ice-cream manufacturer and used to preserve the product during transit was treated as a consumable store used in manufacture for set-off purposes under rule 42 of the Gujarat Sales Tax Rules, 1970. Applying the test of commercial expediency, the Court held that an activity integral to keeping the finished product marketable can form part of manufacture. Because ice-cream had to be maintained at a specified temperature to preserve its character and saleability, dry-ice used for that purpose was not merely a business but an item necessarily used in the manufacturing and marketing process. Set-off was therefore rightly allowed. Case-Laws VAT and Sales Tax Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162115