https://www.taxtmi.com/caselaws?id=246156 Conversion of raw cotton into surgical cotton amounted to manufacture because processing produced a commercially different article with a distinct name, character and use; the product was therefore taxable for 1992-93. For 1993-94 to 1998-99, the amended cotton entries expressly included absorbent cotton wool I.P., which the Court treated as the market and technical description of surgical cotton; the inclusive wording enlarged the entry and removed the product from separate tax levy. The appeal thus succeeded only in part, with tax sustained for the first year and excluded for the later years under the amended entry. en-us Thu, 23 Jan 2014 00:00:00 +0530 Wed, 10 Aug 2016 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246156 Conversion of raw cotton into surgical cotton amounted to manufacture because processing produced a commercially different article with a distinct name, character and use; the product was therefore taxable for 1992-93. For 1993-94 to 1998-99, the amended cotton entries expressly included absorbent cotton wool I.P., which the Court treated as the market and technical description of surgical cotton; the inclusive wording enlarged the entry and removed the product from separate tax levy. The appeal thus succeeded only in part, with tax sustained for the first year and excluded for the later years under the amended entry. Case-Laws VAT and Sales Tax Thu, 23 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246156