Manufacture must create a distinct commercial product before section 6A tax applies to purchased goods used in processing.

Section 6A of the Andhra Pradesh General Sales Tax Act applies only when purchased goods are consumed in manufacture and the process results in a distinct commercial product. Raw agarbathies used to make scented agarbathies retained their identity after scenting and did not cease to exist as the same commodity or emerge as "other goods." On that reasoning, the purchase turnover of the raw agarbathies did not meet the statutory requirement for levy under section 6A, and the raw agarbathies were not exigible to tax.

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Issues: Whether raw agarbathies purchased and used in preparing finished scented agarbathies were consumed in the process of manufacture of "other goods" so as to attract tax under section 6A of the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: Section 6A applies only where goods purchased are consumed in manufacture and the manufacturing process results in another commercial product for sale. The raw agarbathies retained their identity even after scent was applied, and they did not cease to exist or emerge as a different commercial commodity. The purchase turnover of raw agarbathies therefore did not satisfy the statutory requirement of manufacture of "other goods".

Conclusion: The raw agarbathies were not exigible to tax under section 6A, and the revision was liable to be dismissed.

Ratio Decidendi: For section 6A to apply, the purchased goods must be consumed in manufacture and the process must bring into existence a distinct commercial product; mere processing that leaves the original goods identifiable does not attract the levy.

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