https://www.taxtmi.com/caselaws?id=150699 Round timber logs and sized timber were treated as distinct commercial commodities, because processing logs into sized timber created a market product with a different commercial identity. Where the purchaser had undertaken to resell the timber bought under declaration, converting it before sale breached that undertaking. The sale of the converted product therefore attracted the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act. en-us Fri, 25 Jan 1974 00:00:00 +0530 Tue, 21 May 2013 14:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150699 Round timber logs and sized timber were treated as distinct commercial commodities, because processing logs into sized timber created a market product with a different commercial identity. Where the purchaser had undertaken to resell the timber bought under declaration, converting it before sale breached that undertaking. The sale of the converted product therefore attracted the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act. Case-Laws VAT and Sales Tax Fri, 25 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150699