https://www.taxtmi.com/caselaws?id=43298 Conversion of cream into butter by stirring was analysed under the manufacture test for purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act, 1959. The settled principle applied was that a process amounts to manufacture only if the original article loses its identity and a commercially distinct commodity emerges. On the facts discussed, cream and butter were treated as the same commodity in different forms, and stirring or churning merely accelerated a natural process without creating a new product. On that basis, consumption in manufacture of another distinct commodity was not established, and Section 7A was treated as inapplicable. en-us Wed, 27 Feb 1991 00:00:00 +0530 Thu, 19 Sep 2013 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43298 Conversion of cream into butter by stirring was analysed under the manufacture test for purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act, 1959. The settled principle applied was that a process amounts to manufacture only if the original article loses its identity and a commercially distinct commodity emerges. On the facts discussed, cream and butter were treated as the same commodity in different forms, and stirring or churning merely accelerated a natural process without creating a new product. On that basis, consumption in manufacture of another distinct commodity was not established, and Section 7A was treated as inapplicable. Case-Laws VAT and Sales Tax Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43298