https://www.taxtmi.com/caselaws?id=162309 Filling LPG from bulk storage into smaller cylinders for sale does not amount to manufacture or processing because the commodity retains the same identity, character and use; mere transfer, repacking or division into smaller lots is insufficient even if machinery is used. The court held that a commercial transformation into a new and distinct article is required before manufacture can be found, and that a special definition in gas safety legislation cannot control the meaning of manufacture or processing under sales tax law. The activity therefore did not qualify for concessional tax treatment. en-us Sat, 21 Feb 2004 00:00:00 +0530 Mon, 24 Feb 2014 16:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162309 Filling LPG from bulk storage into smaller cylinders for sale does not amount to manufacture or processing because the commodity retains the same identity, character and use; mere transfer, repacking or division into smaller lots is insufficient even if machinery is used. The court held that a commercial transformation into a new and distinct article is required before manufacture can be found, and that a special definition in gas safety legislation cannot control the meaning of manufacture or processing under sales tax law. The activity therefore did not qualify for concessional tax treatment. Case-Laws VAT and Sales Tax Sat, 21 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162309