https://www.taxtmi.com/caselaws?id=165430 Mere assembly of spectacles by fitting lenses into frames does not amount to manufacture of a new commodity, so the assessee cannot be treated as a manufacturer under the Rajasthan Sales Tax Act. However, taxability on the underlying glasses and frames depended on the factual question whether tax had already been paid on those constituent goods. That issue required verification by the Assessing Authority, and the earlier remand on that factual enquiry had attained finality. The revisions were allowed and the matter was sent back for determination of the tax position of the glasses and frames used in assembling the spectacles. en-us Mon, 26 Feb 2007 00:00:00 +0530 Sat, 05 Jul 2014 11:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165430 Mere assembly of spectacles by fitting lenses into frames does not amount to manufacture of a new commodity, so the assessee cannot be treated as a manufacturer under the Rajasthan Sales Tax Act. However, taxability on the underlying glasses and frames depended on the factual question whether tax had already been paid on those constituent goods. That issue required verification by the Assessing Authority, and the earlier remand on that factual enquiry had attained finality. The revisions were allowed and the matter was sent back for determination of the tax position of the glasses and frames used in assembling the spectacles. Case-Laws VAT and Sales Tax Mon, 26 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165430