https://www.taxtmi.com/caselaws?id=180116 Cutting big-size paper into smaller sizes does not amount to manufacture because the process merely changes dimensions without bringing into existence a new commercial commodity with a different identity. Although the statutory definition of manufacture is wide, it does not cover every alteration or processing of goods. Paper cut to size continues to remain paper, retains its commercial identity, and does not become a new marketable product. On that basis, exemption under Section 4-A of the U.P. Trade Tax Act is not available for cut-size paper. en-us Tue, 07 Feb 2006 00:00:00 +0530 Wed, 16 Mar 2016 18:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180116 Cutting big-size paper into smaller sizes does not amount to manufacture because the process merely changes dimensions without bringing into existence a new commercial commodity with a different identity. Although the statutory definition of manufacture is wide, it does not cover every alteration or processing of goods. Paper cut to size continues to remain paper, retains its commercial identity, and does not become a new marketable product. On that basis, exemption under Section 4-A of the U.P. Trade Tax Act is not available for cut-size paper. Case-Laws VAT and Sales Tax Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180116