https://www.taxtmi.com/caselaws?id=153094 Purchase tax under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act arises only when purchased goods are consumed in the manufacture of other goods so that their original commercial identity is exhausted. Mere processing or change in form is insufficient if the essential identity remains intact. On this test, raw bones converted into crushed bone, bone grist, bone-meal, fluff and horn hoof were held not to have been consumed in manufacture, because they were only processed into different bone products and not transformed into a distinct new commodity. Section 7-A(1)(a) was therefore not attracted, and the Tribunal's view was affirmed. en-us Tue, 23 Sep 1980 00:00:00 +0530 Wed, 17 Jul 2013 14:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153094 Purchase tax under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act arises only when purchased goods are consumed in the manufacture of other goods so that their original commercial identity is exhausted. Mere processing or change in form is insufficient if the essential identity remains intact. On this test, raw bones converted into crushed bone, bone grist, bone-meal, fluff and horn hoof were held not to have been consumed in manufacture, because they were only processed into different bone products and not transformed into a distinct new commodity. Section 7-A(1)(a) was therefore not attracted, and the Tribunal's view was affirmed. Case-Laws VAT and Sales Tax Tue, 23 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153094