https://www.taxtmi.com/caselaws?id=164544 Converting processed tobacco into bidi is treated as manufacture rather than processing under the M.P. Krishi Upaj Mandi Adhiniyam, 1972, because the activity produces a different and distinct commercial commodity. The statutory concept of processing is confined to treatments such as powdering, crushing, husking, parboiling, polishing, ginning, pressing, curing, or similar treatment before final consumption. Where tobacco is brought into the market area as processed tobacco and used only as raw material for bidi, the sale does not attract market fee on the basis of processing. The activity is therefore outside the fee levy applied to processed notified agricultural produce. en-us Tue, 04 Aug 2009 00:00:00 +0530 Tue, 04 Nov 2014 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164544 Converting processed tobacco into bidi is treated as manufacture rather than processing under the M.P. Krishi Upaj Mandi Adhiniyam, 1972, because the activity produces a different and distinct commercial commodity. The statutory concept of processing is confined to treatments such as powdering, crushing, husking, parboiling, polishing, ginning, pressing, curing, or similar treatment before final consumption. Where tobacco is brought into the market area as processed tobacco and used only as raw material for bidi, the sale does not attract market fee on the basis of processing. The activity is therefore outside the fee levy applied to processed notified agricultural produce. Case-Laws VAT and Sales Tax Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164544