https://www.taxtmi.com/caselaws?id=102459 Slaughtering goats and sheep and converting them into meat was treated as consumption of the original goods in the manufacture of other goods for sale under section 5A(1)(a) of the Kerala General Sales Tax Act, 1963. The decisive test was whether the original commodity and the processed product remained commercially the same; the Court noted that live goats and sheep are not the same commodity as meat in common parlance or commercial circles. The earlier view that the processed product remained the same commodity was rejected, and purchase tax was attracted. en-us Tue, 15 Apr 1986 00:00:00 +0530 Thu, 12 Sep 2013 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102459 Slaughtering goats and sheep and converting them into meat was treated as consumption of the original goods in the manufacture of other goods for sale under section 5A(1)(a) of the Kerala General Sales Tax Act, 1963. The decisive test was whether the original commodity and the processed product remained commercially the same; the Court noted that live goats and sheep are not the same commodity as meat in common parlance or commercial circles. The earlier view that the processed product remained the same commodity was rejected, and purchase tax was attracted. Case-Laws VAT and Sales Tax Tue, 15 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102459