https://www.taxtmi.com/caselaws?id=354458 Conversion of wet blue leather into finished leather was treated as manufacture because the process produced a commercially distinct article with a separate identity, name, character and use. The scheduled tax entries for leather did not control the manufacture inquiry; the decisive test was whether the original material lost its identity and emerged in a new commercial form. On the facts, finished leather was recognised separately in trade and industry, so the dealer qualified for concessional treatment under the sales tax provisions and the revision failed. en-us Thu, 21 Dec 2017 00:00:00 +0530 Tue, 30 Jan 2018 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354458 Conversion of wet blue leather into finished leather was treated as manufacture because the process produced a commercially distinct article with a separate identity, name, character and use. The scheduled tax entries for leather did not control the manufacture inquiry; the decisive test was whether the original material lost its identity and emerged in a new commercial form. On the facts, finished leather was recognised separately in trade and industry, so the dealer qualified for concessional treatment under the sales tax provisions and the revision failed. Case-Laws VAT and Sales Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354458