https://www.taxtmi.com/caselaws?id=165594 Packing or re-packing loose detergent powder into unit containers did not amount to manufacture under section 2(22) of the Assam General Sales Tax Act, 1993. Although the statutory definition of manufacture was broad, it still required a process that brought into existence a product materially different from the original input. Because detergent powder retained its essential character and no new commodity emerged, the packaged product remained detergent powder. The earlier view treating such packing activity as manufacture was inconsistent with that interpretation, so the sales tax levy on that basis was unsustainable. en-us Thu, 05 May 2011 00:00:00 +0530 Sat, 02 Aug 2014 13:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165594 Packing or re-packing loose detergent powder into unit containers did not amount to manufacture under section 2(22) of the Assam General Sales Tax Act, 1993. Although the statutory definition of manufacture was broad, it still required a process that brought into existence a product materially different from the original input. Because detergent powder retained its essential character and no new commodity emerged, the packaged product remained detergent powder. The earlier view treating such packing activity as manufacture was inconsistent with that interpretation, so the sales tax levy on that basis was unsustainable. Case-Laws VAT and Sales Tax Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165594