https://www.taxtmi.com/caselaws?id=246158 Converting fresh milk into pasteurised milk or recombined milk was treated as manufacture because the process produced a commercially distinct product and Rule 3(h) defined a manufacturer as one who produces, prepares or makes goods for trade. The text also notes that, for the relevant assessment year, milk was a First Schedule commodity, while the exemption notification separately referred to fresh milk, recombined milk and milk drink, supporting their distinct treatment. On that basis, the assessee was entitled to concessional levy on packing materials used for the processed milk, and the penalty based on rejection of the concessional claim was not sustainable. en-us Fri, 20 Jul 2012 00:00:00 +0530 Wed, 23 Jul 2014 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246158 Converting fresh milk into pasteurised milk or recombined milk was treated as manufacture because the process produced a commercially distinct product and Rule 3(h) defined a manufacturer as one who produces, prepares or makes goods for trade. The text also notes that, for the relevant assessment year, milk was a First Schedule commodity, while the exemption notification separately referred to fresh milk, recombined milk and milk drink, supporting their distinct treatment. On that basis, the assessee was entitled to concessional levy on packing materials used for the processed milk, and the penalty based on rejection of the concessional claim was not sustainable. Case-Laws VAT and Sales Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246158