Commercial identity test bars fresh sales tax when a wet grinder joined with a motor remains the same commodity.

Attaching an electric motor to a wet grinder did not, on the stated facts, create a distinct commercial commodity for sales tax purposes under the Tamil Nadu General Sales Tax Act, 1959. The controlling test was whether the goods, after combination, retained their original commercial identity or became a new taxable commodity. Because the grinder had no built-in motor, could operate with different prime movers, and was merely joined with a motor, its identity remained unchanged. The later insertion of item 41-E was not applicable to the relevant assessment year, so the combination was not liable to fresh tax on that basis.

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Issues: Whether a wet grinder, once purchased and taxed, becomes a new taxable commodity when an electric motor is later attached to it and sold again under the Tamil Nadu General Sales Tax Act, 1959.

Analysis: The applicable scheme taxed specified goods under section 3(2) and the relevant Schedule entries. The controlling test was whether the process of attaching the motor resulted in a distinct commercial commodity or whether the grinder retained its original commercial identity. The record showed that the grinder had no built-in motor, could be operated by different prime movers, and was merely joined with an electric motor. On that basis, the combination did not alter the identity of the grinder into a new commercial commodity. The later insertion of item 41-E did not govern the relevant assessment year.

Conclusion: The attachment of an electric motor did not create a new taxable commodity, and the sale was not liable to be taxed again on that basis. The revision failed and the assessee succeeded.

Ratio Decidendi: Where commercial goods retain their identity and are merely joined with another component without resulting in a new commercial commodity, they are not liable to fresh sales tax merely because of such combination.

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