1987 (6) TMI 383

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....POORNAN, J.-The Revenue is the petitioner. The matter arises under the Kerala General Sales Tax Act. The respondent/assessee purchased old silver ornaments and silver wares, melted them and converted them into katcha silver and sold them as such. The assessing authority brought to tax the purchase turnover of old silver ornaments and silver wares to tax under section 5A of the Kerala General Sales....

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....r obtained by melting old ornaments which may contain copper, nickel, iron, lead, etc., as impurities. By the process of melting, only the shape of the article is changed. The melting is only a prelude to the process of manufacture; it is not manufacture as such. A manufacture can be said to take place when the katcha silver obtained by melting the old items is used again for making new ornaments ....