https://www.taxtmi.com/caselaws?id=57895 Battery charging by filling electrolyte and passing electric current did not amount to manufacture under the Bombay Sales Tax Act, because the controlling test was whether the activity produced a commercially different commodity. The batteries had already undergone the manufacturer's formation charge and were supplied in dry condition only for transport convenience. The dealer's charging process merely restored and completed the battery's working condition without changing its essential nature or character. As no new commercial commodity emerged, the activity fell outside the statutory meaning of manufacture, and the reference was answered in favour of the assessee. en-us Tue, 23 Mar 1976 00:00:00 +0530 Sat, 02 Jan 2016 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57895 Battery charging by filling electrolyte and passing electric current did not amount to manufacture under the Bombay Sales Tax Act, because the controlling test was whether the activity produced a commercially different commodity. The batteries had already undergone the manufacturer's formation charge and were supplied in dry condition only for transport convenience. The dealer's charging process merely restored and completed the battery's working condition without changing its essential nature or character. As no new commercial commodity emerged, the activity fell outside the statutory meaning of manufacture, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 23 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57895