https://www.taxtmi.com/caselaws?id=163944 The High Court ruled in favor of the assessee, holding that the conversion of plastic tubes into plastic bags did not amount to manufacturing. The Court concluded that the process did not result in a new commercially different commodity, therefore not meeting the definition of manufacturing under the law. As a result, the sales turnover of plastic bags was considered a second sale and exempt from tax. The Revenue's revision petition was dismissed, with no costs awarded to either party. en-us Thu, 04 Dec 2008 00:00:00 +0530 Sat, 22 Nov 2014 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163944 The High Court ruled in favor of the assessee, holding that the conversion of plastic tubes into plastic bags did not amount to manufacturing. The Court concluded that the process did not result in a new commercially different commodity, therefore not meeting the definition of manufacturing under the law. As a result, the sales turnover of plastic bags was considered a second sale and exempt from tax. The Revenue's revision petition was dismissed, with no costs awarded to either party. Case-Laws VAT and Sales Tax Thu, 04 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163944