https://www.taxtmi.com/caselaws?id=352352 Conversion of wet blue leather into finished leather was treated as manufacture because the process brought about a real change in character, identity and marketability, resulting in a distinct commercial commodity. On that basis, purchase of chemicals under Form XVII at the concessional rate was held proper under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959, and the foundation for penalty under section 23 for alleged misuse of declarations failed. The revision was dismissed, with the Revenue succeeding. en-us Mon, 20 Nov 2017 00:00:00 +0530 Wed, 13 Dec 2017 08:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352352 Conversion of wet blue leather into finished leather was treated as manufacture because the process brought about a real change in character, identity and marketability, resulting in a distinct commercial commodity. On that basis, purchase of chemicals under Form XVII at the concessional rate was held proper under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959, and the foundation for penalty under section 23 for alleged misuse of declarations failed. The revision was dismissed, with the Revenue succeeding. Case-Laws VAT and Sales Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352352