https://www.taxtmi.com/caselaws?id=151120 Timber logs are treated as consumed in the manufacture of other goods, and purchase tax arises, where processing results in a commercially new and distinct article. Mere sawing, cutting or sizing does not by itself determine tax liability; the controlling test is whether the original timber continues as the same commercial commodity or loses its identity. On that basis, planks and scantlings are commercially different from timber logs and attract purchase tax, while logs cut only into transport or stacking sizes do not necessarily become a new commodity merely because of that cut. en-us Fri, 09 Jul 1976 00:00:00 +0530 Thu, 30 May 2013 16:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151120 Timber logs are treated as consumed in the manufacture of other goods, and purchase tax arises, where processing results in a commercially new and distinct article. Mere sawing, cutting or sizing does not by itself determine tax liability; the controlling test is whether the original timber continues as the same commercial commodity or loses its identity. On that basis, planks and scantlings are commercially different from timber logs and attract purchase tax, while logs cut only into transport or stacking sizes do not necessarily become a new commodity merely because of that cut. Case-Laws VAT and Sales Tax Fri, 09 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151120