https://www.taxtmi.com/caselaws?id=151578 Purchase tax under section 5A(1)(a) applied only where purchased goods were consumed in manufacture of other goods for sale, and the decisive test was whether processing produced a commercially distinct commodity. Washing, trimming, slicing, preserving, sealing and sterilising pine-apple did not by itself create a different commercial article because the processed product retained its identity as pine-apple. Pine-apple slices were therefore not "other goods" manufactured from the purchased fruit, and purchase tax was not attracted. en-us Tue, 24 Jan 1978 00:00:00 +0530 Fri, 07 Jun 2013 16:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151578 Purchase tax under section 5A(1)(a) applied only where purchased goods were consumed in manufacture of other goods for sale, and the decisive test was whether processing produced a commercially distinct commodity. Washing, trimming, slicing, preserving, sealing and sterilising pine-apple did not by itself create a different commercial article because the processed product retained its identity as pine-apple. Pine-apple slices were therefore not "other goods" manufactured from the purchased fruit, and purchase tax was not attracted. Case-Laws VAT and Sales Tax Tue, 24 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151578