https://www.taxtmi.com/caselaws?id=390583 Purchasing minced tobacco in bulk, repacking it into smaller packs, and adding flavour or scent does not amount to manufacture unless the process creates a commercially distinct commodity. The stated principle is that manufacture requires a change in character, identity, or use, not merely a variation in form or packaging. On the facts described, the tobacco retained its identity as the same product despite repacking and flavouring, so no new commercial product came into existence. The tax demand based on treating that activity as manufacture could therefore not be sustained. en-us Thu, 19 Sep 2019 00:00:00 +0530 Thu, 07 Nov 2024 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390583 Purchasing minced tobacco in bulk, repacking it into smaller packs, and adding flavour or scent does not amount to manufacture unless the process creates a commercially distinct commodity. The stated principle is that manufacture requires a change in character, identity, or use, not merely a variation in form or packaging. On the facts described, the tobacco retained its identity as the same product despite repacking and flavouring, so no new commercial product came into existence. The tax demand based on treating that activity as manufacture could therefore not be sustained. Case-Laws VAT / Sales Tax Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390583