https://www.taxtmi.com/caselaws?id=44763 Recording songs and programmes on blank cassette tapes was held not to be manufacture under section 2(17) of the Bombay Sales Tax Act, 1959 because manufacture requires a transformation into a new and distinct commodity with a different name, character or use. A mere process that improves marketability, while the goods retain their essential identity, is only processing. On the facts, the cassette tapes remained cassettes, the recording was reversible, and no commercially different article emerged; the activity therefore did not amount to manufacture and the referred question was answered in favour of the assessee. en-us Tue, 31 Jan 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44763 Recording songs and programmes on blank cassette tapes was held not to be manufacture under section 2(17) of the Bombay Sales Tax Act, 1959 because manufacture requires a transformation into a new and distinct commodity with a different name, character or use. A mere process that improves marketability, while the goods retain their essential identity, is only processing. On the facts, the cassette tapes remained cassettes, the recording was reversible, and no commercially different article emerged; the activity therefore did not amount to manufacture and the referred question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 31 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44763