https://www.taxtmi.com/caselaws?id=153212 Processing of siali leaves by pinning them together did not create a commercially different commodity, because the essential identity of the leaves remained unchanged and the material could be restored to its earlier form. On that basis, siali khalli was treated as the same goods as the original leaves, so no fresh sales tax liability arose on its sale. The Tribunal's annulment of the tax was therefore upheld in the commentary as consistent with the principle that a separate taxable commodity comes into existence only when processing produces a distinct commercial article. en-us Wed, 21 Oct 1981 00:00:00 +0530 Fri, 19 Jul 2013 14:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153212 Processing of siali leaves by pinning them together did not create a commercially different commodity, because the essential identity of the leaves remained unchanged and the material could be restored to its earlier form. On that basis, siali khalli was treated as the same goods as the original leaves, so no fresh sales tax liability arose on its sale. The Tribunal's annulment of the tax was therefore upheld in the commentary as consistent with the principle that a separate taxable commodity comes into existence only when processing produces a distinct commercial article. Case-Laws VAT and Sales Tax Wed, 21 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153212