https://www.taxtmi.com/caselaws?id=171646 Addition of colourants to base paint did not create a new commercial commodity where the base material was already understood and sold as paint. The governing test was whether the process produced a distinct product in name, character or use; mere variation, finishing or alteration was not manufacture unless a new commercially different commodity emerged. Applying that principle, tinted paint remained within the same taxable description as base paint under Entry No. 47 of Notification No. 2375 dated 23.11.1998, so no fresh tax liability arose on the tinting process. en-us Mon, 18 May 2009 00:00:00 +0530 Tue, 28 Jul 2015 12:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171646 Addition of colourants to base paint did not create a new commercial commodity where the base material was already understood and sold as paint. The governing test was whether the process produced a distinct product in name, character or use; mere variation, finishing or alteration was not manufacture unless a new commercially different commodity emerged. Applying that principle, tinted paint remained within the same taxable description as base paint under Entry No. 47 of Notification No. 2375 dated 23.11.1998, so no fresh tax liability arose on the tinting process. Case-Laws VAT and Sales Tax Mon, 18 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171646