https://www.taxtmi.com/caselaws?id=327846 Processing steam coal in a mechanized plant into smokeless coke was treated as manufacture because the process produced a commercially distinct and marketable product with a separate identity and use. The Court applied the common-parlance and marketability test, holding that the original coal lost its identity after heating, burning, and quenching and became a different commodity understood as smokeless soft fuel. It further held that the taxing scheme did not exclude levy on the manufactured product. Smokeless coke made from steam coal in a mechanized plant was therefore liable to tax as a separate commodity. en-us Fri, 26 Feb 2016 00:00:00 +0530 Sat, 17 Mar 2018 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327846 Processing steam coal in a mechanized plant into smokeless coke was treated as manufacture because the process produced a commercially distinct and marketable product with a separate identity and use. The Court applied the common-parlance and marketability test, holding that the original coal lost its identity after heating, burning, and quenching and became a different commodity understood as smokeless soft fuel. It further held that the taxing scheme did not exclude levy on the manufactured product. Smokeless coke made from steam coal in a mechanized plant was therefore liable to tax as a separate commodity. Case-Laws VAT and Sales Tax Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327846