https://www.taxtmi.com/caselaws?id=162693 Conversion of manufactured soluble glass into liquid sodium silicate did not amount to manufacture for concessional tax treatment under the notification. The relevant test required use of raw materials and production of commercially different goods, not a mere change in form of the same goods. As the soluble glass had already been manufactured and the assessee only converted sodium silicate from one form to another, the process did not create a new commercially distinct product. The concessional rate was therefore unavailable, and the assessment at 12 per cent was upheld. en-us Wed, 05 Jul 2006 00:00:00 +0530 Wed, 12 Mar 2014 17:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162693 Conversion of manufactured soluble glass into liquid sodium silicate did not amount to manufacture for concessional tax treatment under the notification. The relevant test required use of raw materials and production of commercially different goods, not a mere change in form of the same goods. As the soluble glass had already been manufactured and the assessee only converted sodium silicate from one form to another, the process did not create a new commercially distinct product. The concessional rate was therefore unavailable, and the assessment at 12 per cent was upheld. Case-Laws VAT and Sales Tax Wed, 05 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162693