https://www.taxtmi.com/caselaws?id=333699 Cutting and polishing rough granite blocks does not automatically amount to manufacture if the original commodity retains its identity, but further processing that brings the material to market as granite tiles may create a distinct commercial product requiring separate tax treatment. The statutory entries distinguished polished granite, unpolished granite, chips and tiles, so the actual process and the commercial identity of the end product were ative. As the earlier findings had not adequately examined the processing undertaken or the relevance of the tile entry in the schedule, the matter required fresh examination and re-adjudication by the Assessing Officer. en-us Tue, 18 Oct 2016 00:00:00 +0530 Tue, 20 Mar 2018 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333699 Cutting and polishing rough granite blocks does not automatically amount to manufacture if the original commodity retains its identity, but further processing that brings the material to market as granite tiles may create a distinct commercial product requiring separate tax treatment. The statutory entries distinguished polished granite, unpolished granite, chips and tiles, so the actual process and the commercial identity of the end product were ative. As the earlier findings had not adequately examined the processing undertaken or the relevance of the tile entry in the schedule, the matter required fresh examination and re-adjudication by the Assessing Officer. Case-Laws VAT and Sales Tax Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333699