https://www.taxtmi.com/caselaws?id=348913 Iron wire drawn from iron rods was held not to be a separate commodity for sales tax purposes because the drawing process did not amount to manufacture. The Court treated iron rods and iron wires as one and the same commodity, noting their joint coverage under Section 14 of the Central Sales Tax Act, 1956 and relying on the definition of manufacture under the U.P. Trade Tax Act, 1948. As no distinct commercial product emerged from the process, the wire could not be subjected to separate tax over and above the tax already paid on the iron rods. en-us Tue, 19 Sep 2017 00:00:00 +0530 Sat, 30 Dec 2017 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348913 Iron wire drawn from iron rods was held not to be a separate commodity for sales tax purposes because the drawing process did not amount to manufacture. The Court treated iron rods and iron wires as one and the same commodity, noting their joint coverage under Section 14 of the Central Sales Tax Act, 1956 and relying on the definition of manufacture under the U.P. Trade Tax Act, 1948. As no distinct commercial product emerged from the process, the wire could not be subjected to separate tax over and above the tax already paid on the iron rods. Case-Laws VAT and Sales Tax Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348913