https://www.taxtmi.com/caselaws?id=163251 Conversion of raw bones into crushed bones does not amount to manufacture where manufacture under the exemption notification requires a transformation into a commercially different commodity. On that basis, the process did not satisfy the statutory and notification-based definition of manufacture, and sales tax exemption was unavailable. The rejection orders were also upheld because they referred to the assessee's activity and the governing legal position, providing sufficient reasons to sustain the administrative decision. The key principle is that an exemption notification defining manufacture must be strictly construed, and mere crushing or similar processing without commercial distinctness does not qualify. en-us Mon, 24 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 20:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163251 Conversion of raw bones into crushed bones does not amount to manufacture where manufacture under the exemption notification requires a transformation into a commercially different commodity. On that basis, the process did not satisfy the statutory and notification-based definition of manufacture, and sales tax exemption was unavailable. The rejection orders were also upheld because they referred to the assessee's activity and the governing legal position, providing sufficient reasons to sustain the administrative decision. The key principle is that an exemption notification defining manufacture must be strictly construed, and mere crushing or similar processing without commercial distinctness does not qualify. Case-Laws VAT and Sales Tax Mon, 24 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163251