https://www.taxtmi.com/caselaws?id=311854 Blending and packing of tea does not amount to manufacture under the U.P. Trade Tax Act because manufacture requires the emergence of a new commercial commodity. If the processed product retains the same commercial identity in market parlance, the activity remains outside manufacture. On that principle, tea continues to be tea after blending and packing, so no new commodity comes into existence. The issue is therefore resolved in favour of the assessee. en-us Fri, 22 May 2009 00:00:00 +0530 Wed, 17 Jan 2024 14:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311854 Blending and packing of tea does not amount to manufacture under the U.P. Trade Tax Act because manufacture requires the emergence of a new commercial commodity. If the processed product retains the same commercial identity in market parlance, the activity remains outside manufacture. On that principle, tea continues to be tea after blending and packing, so no new commodity comes into existence. The issue is therefore resolved in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 22 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311854