https://www.taxtmi.com/caselaws?id=251477 Processing paper and carbon into computer stationery through cutting, perforating, punching, fan-folding, numbering and pasting constitutes manufacture under section 2(30) of the Assam Value Added Tax Act, 2003 because the end product acquires a distinct commercial identity, name, character and use. The activity is not a mere paper-cutting exercise and does not fall within the negative-list item of paper cutting from roll paper. As a result, the unit remains eligible for the claimed sales tax remission, and the contrary administrative view cannot be sustained. en-us Mon, 17 Sep 2012 00:00:00 +0530 Tue, 16 Sep 2014 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251477 Processing paper and carbon into computer stationery through cutting, perforating, punching, fan-folding, numbering and pasting constitutes manufacture under section 2(30) of the Assam Value Added Tax Act, 2003 because the end product acquires a distinct commercial identity, name, character and use. The activity is not a mere paper-cutting exercise and does not fall within the negative-list item of paper cutting from roll paper. As a result, the unit remains eligible for the claimed sales tax remission, and the contrary administrative view cannot be sustained. Case-Laws VAT and Sales Tax Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251477