https://www.taxtmi.com/caselaws?id=150923 In sales tax classification, the identity of goods depends on their common commercial understanding rather than dictionary meaning. Timber may remain the same commodity after sizing if it continues to be regarded commercially as usable logs, but it becomes a different commodity if processing reduces it to products such as firewood, rafters or planks and its essential commercial character is lost. The court noted that the existing findings did not clearly establish the nature and extent of the sizing or whether the original timber had lost its commercial identity. The proviso to section 5(2)(A)(a)(ii) could not therefore be applied on the present record, and further factual inquiry was required. en-us Mon, 08 Jul 1974 00:00:00 +0530 Fri, 24 May 2013 17:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150923 In sales tax classification, the identity of goods depends on their common commercial understanding rather than dictionary meaning. Timber may remain the same commodity after sizing if it continues to be regarded commercially as usable logs, but it becomes a different commodity if processing reduces it to products such as firewood, rafters or planks and its essential commercial character is lost. The court noted that the existing findings did not clearly establish the nature and extent of the sizing or whether the original timber had lost its commercial identity. The proviso to section 5(2)(A)(a)(ii) could not therefore be applied on the present record, and further factual inquiry was required. Case-Laws VAT and Sales Tax Mon, 08 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150923