https://www.taxtmi.com/caselaws?id=187434 Cutting and polishing rough granite blocks into tiles does not amount to manufacture where the granite retains its essential identity and no new commercially distinct commodity with a different name, character or use comes into existence. On that reasoning, the activity is not taxable as manufacture under section 5 of the Sales Tax Act. The possibility of liability under the resale-tax provision was left open for the assessing authority. en-us Tue, 04 Dec 2012 00:00:00 +0530 Fri, 21 Oct 2016 12:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187434 Cutting and polishing rough granite blocks into tiles does not amount to manufacture where the granite retains its essential identity and no new commercially distinct commodity with a different name, character or use comes into existence. On that reasoning, the activity is not taxable as manufacture under section 5 of the Sales Tax Act. The possibility of liability under the resale-tax provision was left open for the assessing authority. Case-Laws VAT and Sales Tax Tue, 04 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187434