https://www.taxtmi.com/caselaws?id=164224 A bouquet of fresh flowers was treated as natural flowers under Schedule A, entry 36, because a simple arrangement or tying together of fresh flowers did not create a distinct commercial commodity. The residuary Schedule C, Part II, entry 152 was therefore inapplicable. The Court also held that preparing such a bouquet did not amount to manufacture under section 2(17), since manufacture requires a real change in the nature, character, or utility of the goods, which was absent on the facts found. The bouquet was thus not taxable as a manufactured commodity. en-us Thu, 15 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164224 A bouquet of fresh flowers was treated as natural flowers under Schedule A, entry 36, because a simple arrangement or tying together of fresh flowers did not create a distinct commercial commodity. The residuary Schedule C, Part II, entry 152 was therefore inapplicable. The Court also held that preparing such a bouquet did not amount to manufacture under section 2(17), since manufacture requires a real change in the nature, character, or utility of the goods, which was absent on the facts found. The bouquet was thus not taxable as a manufactured commodity. Case-Laws VAT and Sales Tax Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164224