1981 (2) TMI 207

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....es up before us is whether there is manufacture as contemplated under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act warranting the levy of purchase tax. The Tribunal, after elaborately discussing the definition of the word "manufacture" occurring in the section, came to the conclusion that the transformation of white ash into sacred ash by cleaning and adding perfume does not result in....

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....ust be regarded as still retaining its original identity. In respect of the commodity involved in that case, namely, sliced pineapple, the Supreme Court has further held that where the commodity retains a continuing substantial identity through the processing stage it cannot be said that it has been manufactured. Applying this principle the Supreme Court held that although a degree of processing i....