https://www.taxtmi.com/caselaws?id=257935 Conversion of semi-finished wet blue leather into finished leather was treated as manufacture because the process transformed the goods into a commercially distinct commodity with a different identity in the market. Applying that settled principle, the Court held that the activity fell within manufacture, and the tax and penalty orders based on the contrary view could not stand. The impugned tribunal orders were set aside and the dealer succeeded in the challenge to the tax and penalty action. en-us Wed, 18 Mar 2015 00:00:00 +0530 Thu, 26 Mar 2015 06:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257935 Conversion of semi-finished wet blue leather into finished leather was treated as manufacture because the process transformed the goods into a commercially distinct commodity with a different identity in the market. Applying that settled principle, the Court held that the activity fell within manufacture, and the tax and penalty orders based on the contrary view could not stand. The impugned tribunal orders were set aside and the dealer succeeded in the challenge to the tax and penalty action. Case-Laws VAT and Sales Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257935