https://www.taxtmi.com/caselaws?id=329689 Debarking and cutting eucalyptus wood and bamboo did not amount to manufacture because the process did not bring into existence a new commercial commodity with a distinct name, character, or use. The U.P. VAT Act definition of manufacture is wide enough to include processing, but mere processing is insufficient where the basic identity of the goods remains unchanged. As no manufacture occurred, the dealer was not entitled to input tax credit under Section 13, and the revision was dismissed. en-us Mon, 04 Jul 2016 00:00:00 +0530 Thu, 22 Mar 2018 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329689 Debarking and cutting eucalyptus wood and bamboo did not amount to manufacture because the process did not bring into existence a new commercial commodity with a distinct name, character, or use. The U.P. VAT Act definition of manufacture is wide enough to include processing, but mere processing is insufficient where the basic identity of the goods remains unchanged. As no manufacture occurred, the dealer was not entitled to input tax credit under Section 13, and the revision was dismissed. Case-Laws VAT and Sales Tax Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329689