https://www.taxtmi.com/caselaws?id=162590 Grinding sabut masala into ground masala was held not to amount to manufacture under section 2(e-1) of the U.P. Sales Tax Act, 1948, because the process did not bring into existence a new commercially distinct commodity with a separate name, character, or use. Mere processing or finishing is insufficient unless the result is a transformed article having a different commercial identity. The taxing notification covered spices and condiments generally and did not treat whole and ground masala as separate taxable goods. On that basis, the revisions were not maintainable on the manufacture issue. en-us Fri, 28 May 2004 00:00:00 +0530 Mon, 10 Mar 2014 16:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162590 Grinding sabut masala into ground masala was held not to amount to manufacture under section 2(e-1) of the U.P. Sales Tax Act, 1948, because the process did not bring into existence a new commercially distinct commodity with a separate name, character, or use. Mere processing or finishing is insufficient unless the result is a transformed article having a different commercial identity. The taxing notification covered spices and condiments generally and did not treat whole and ground masala as separate taxable goods. On that basis, the revisions were not maintainable on the manufacture issue. Case-Laws VAT and Sales Tax Fri, 28 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162590