https://www.taxtmi.com/caselaws?id=164528 The special definition of "manufacture" in section 2(j) of the M.P. General Sales Tax Act, 1958 governed the issue, and conversion of iron scrap into ribbed bar fell within that enlarged definition. The fact that the processing was carried out through another agency did not change the character of the process, because the statutory definition focused on the nature of the activity rather than who performed it. The process was therefore manufacture, and the question was answered in favour of the assessee. The second referred question was left unanswered as unnecessary for disposal of the reference. en-us Sun, 17 Oct 2010 00:00:00 +0530 Mon, 22 Sep 2014 19:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164528 The special definition of "manufacture" in section 2(j) of the M.P. General Sales Tax Act, 1958 governed the issue, and conversion of iron scrap into ribbed bar fell within that enlarged definition. The fact that the processing was carried out through another agency did not change the character of the process, because the statutory definition focused on the nature of the activity rather than who performed it. The process was therefore manufacture, and the question was answered in favour of the assessee. The second referred question was left unanswered as unnecessary for disposal of the reference. Case-Laws VAT and Sales Tax Sun, 17 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164528