https://www.taxtmi.com/caselaws?id=435557 Mixing base paint with colourants to obtain a desired shade did not amount to manufacture under the U.P. Trade Tax Act because the process did not bring a new commercially recognisable commodity into existence. The Court applied the settled test that manufacture requires emergence of a distinct article different from the original goods; mere tinting, variation, or finishing is insufficient. On the expert evidence, the base paint remained paint after tinting and could still be used as paint in common parlance, so the Revenue's challenge failed. en-us Thu, 02 Mar 2023 00:00:00 +0530 Tue, 26 Sep 2023 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435557 Mixing base paint with colourants to obtain a desired shade did not amount to manufacture under the U.P. Trade Tax Act because the process did not bring a new commercially recognisable commodity into existence. The Court applied the settled test that manufacture requires emergence of a distinct article different from the original goods; mere tinting, variation, or finishing is insufficient. On the expert evidence, the base paint remained paint after tinting and could still be used as paint in common parlance, so the Revenue's challenge failed. Case-Laws VAT and Sales Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435557