https://www.taxtmi.com/caselaws?id=71168 Sawing timber logs purchased from unregistered dealers into planks, scantlings and sizes was treated as manufacture for purchase tax purposes under Kerala General Sales Tax Act, 1963, section 5A, because the majority applied the test of commercial identity and held that the process produced goods with a distinct character and use from the original logs. On that reasoning, the statutory condition for levy was satisfied. A dissenting view considered the process to be only cutting the same timber into smaller pieces, without creation of a commercially different commodity, and therefore outside manufacture. The core distinction drawn is between mere alteration in form and transformation into a commercially distinct article. en-us Wed, 30 Jul 1975 00:00:00 +0530 Thu, 21 Apr 2011 16:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71168 Sawing timber logs purchased from unregistered dealers into planks, scantlings and sizes was treated as manufacture for purchase tax purposes under Kerala General Sales Tax Act, 1963, section 5A, because the majority applied the test of commercial identity and held that the process produced goods with a distinct character and use from the original logs. On that reasoning, the statutory condition for levy was satisfied. A dissenting view considered the process to be only cutting the same timber into smaller pieces, without creation of a commercially different commodity, and therefore outside manufacture. The core distinction drawn is between mere alteration in form and transformation into a commercially distinct article. Case-Laws Income Tax Wed, 30 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71168