https://www.taxtmi.com/caselaws?id=162606 Frozen semen was held not to be a "dairy product" under the ordinary meaning of that expression, as it is obtained from a bull and not from milk-based dairy processing; the tax levy therefore stood on that classification issue. Extraction of semen and its preservation in liquid nitrogen did not amount to manufacture because no new commercial product emerged and the process was merely preservative; the dealer was not liable as a manufacturer on that basis. Frozen semen was, however, treated as covered by the livestock exemption notification because it was regarded as a live cell capable of fertilisation; on that ground the assessee succeeded. The revision was dismissed overall. en-us Tue, 22 Feb 2005 00:00:00 +0530 Mon, 10 Mar 2014 18:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162606 Frozen semen was held not to be a "dairy product" under the ordinary meaning of that expression, as it is obtained from a bull and not from milk-based dairy processing; the tax levy therefore stood on that classification issue. Extraction of semen and its preservation in liquid nitrogen did not amount to manufacture because no new commercial product emerged and the process was merely preservative; the dealer was not liable as a manufacturer on that basis. Frozen semen was, however, treated as covered by the livestock exemption notification because it was regarded as a live cell capable of fertilisation; on that ground the assessee succeeded. The revision was dismissed overall. Case-Laws VAT and Sales Tax Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162606