https://www.taxtmi.com/caselaws?id=246785 A wide statutory definition of manufacture can cover processing iron and steel scrap into finished agricultural and household implements through mechanical and thermal processes. On the facts recorded, the activity was not a mere sale of scrap but a manufacturing process within the notification, so raw materials directly used in that process qualified for sales tax exemption. The restrictive view that no new commodity emerged was inconsistent with the breadth of the definition and the actual process carried on, and the exemption benefit followed. en-us Thu, 09 Jan 2014 00:00:00 +0530 Tue, 22 Apr 2014 07:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246785 A wide statutory definition of manufacture can cover processing iron and steel scrap into finished agricultural and household implements through mechanical and thermal processes. On the facts recorded, the activity was not a mere sale of scrap but a manufacturing process within the notification, so raw materials directly used in that process qualified for sales tax exemption. The restrictive view that no new commodity emerged was inconsistent with the breadth of the definition and the actual process carried on, and the exemption benefit followed. Case-Laws VAT and Sales Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246785