https://www.taxtmi.com/caselaws?id=152669 Conversion of round logs and timber into sized logs or sized timber in a saw mill did not, on the facts proved, amount to production of a distinct commercial commodity. A mere change in form, size or shape is insufficient where the goods remain commercially the same and usable as a substitute for the original commodity. The Tribunal record did not show that the sawn pieces had acquired a different identity or commercial use, and the revenue failed to discharge the burden of proving breach of the resale declaration. The proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 was therefore not attracted. en-us Thu, 17 Jul 1980 00:00:00 +0530 Mon, 08 Jul 2013 17:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152669 Conversion of round logs and timber into sized logs or sized timber in a saw mill did not, on the facts proved, amount to production of a distinct commercial commodity. A mere change in form, size or shape is insufficient where the goods remain commercially the same and usable as a substitute for the original commodity. The Tribunal record did not show that the sawn pieces had acquired a different identity or commercial use, and the revenue failed to discharge the burden of proving breach of the resale declaration. The proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 was therefore not attracted. Case-Laws VAT and Sales Tax Thu, 17 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152669