https://www.taxtmi.com/caselaws?id=163366 A process amounts to manufacture only when it brings into existence a new and distinct product with a changed identity. Here, bulk cement was brought to the Mangalore unit and only homogenised and packed; the technical material showed no chemical change inside the silos and no transformation of cement into a different commodity. As the input and output remained cement, the activity was held to be mere packing and marketability enhancement, not manufacture. The unit therefore did not qualify as a new industrial unit entitled to sales tax exemption under the notification. en-us Wed, 06 Apr 2005 00:00:00 +0530 Tue, 01 Apr 2014 14:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163366 A process amounts to manufacture only when it brings into existence a new and distinct product with a changed identity. Here, bulk cement was brought to the Mangalore unit and only homogenised and packed; the technical material showed no chemical change inside the silos and no transformation of cement into a different commodity. As the input and output remained cement, the activity was held to be mere packing and marketability enhancement, not manufacture. The unit therefore did not qualify as a new industrial unit entitled to sales tax exemption under the notification. Case-Laws VAT and Sales Tax Wed, 06 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163366