https://www.taxtmi.com/caselaws?id=151011 Processing logs and timber into planks, rafters, beams and railway sleepers in a saw mill was treated as manufacture because, in ordinary commercial parlance, the original timber lost its identity and emerged as distinct commodities with different names and uses. The court applied the commercial identity test where the sales tax statute did not define the term, and distinguished mere sizing from a conversion that changes the nature of the goods. On that basis, tax-free purchase of timber for resale was treated as use for a different purpose, and the taxing proviso was attracted. en-us Tue, 19 Nov 1974 00:00:00 +0530 Mon, 27 May 2013 14:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151011 Processing logs and timber into planks, rafters, beams and railway sleepers in a saw mill was treated as manufacture because, in ordinary commercial parlance, the original timber lost its identity and emerged as distinct commodities with different names and uses. The court applied the commercial identity test where the sales tax statute did not define the term, and distinguished mere sizing from a conversion that changes the nature of the goods. On that basis, tax-free purchase of timber for resale was treated as use for a different purpose, and the taxing proviso was attracted. Case-Laws VAT and Sales Tax Tue, 19 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151011