https://www.taxtmi.com/caselaws?id=153248 Paper and exercise books made from paper were treated as distinct commercial commodities because paper has multiple uses, while exercise books after conversion and sizing have a different identity and a limited use. The conversion created a separate marketable article, so the two goods were not the same commodity. Where a registered dealer purchased paper tax-free on a declaration for resale but converted it into exercise books before sale, the declared purpose was not fulfilled and the paper was used for a purpose other than resale in its original form. The statutory proviso therefore applied, and the value of the goods was includible in the dealer's taxable turnover. en-us Tue, 10 Mar 1981 00:00:00 +0530 Fri, 19 Jul 2013 18:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153248 Paper and exercise books made from paper were treated as distinct commercial commodities because paper has multiple uses, while exercise books after conversion and sizing have a different identity and a limited use. The conversion created a separate marketable article, so the two goods were not the same commodity. Where a registered dealer purchased paper tax-free on a declaration for resale but converted it into exercise books before sale, the declared purpose was not fulfilled and the paper was used for a purpose other than resale in its original form. The statutory proviso therefore applied, and the value of the goods was includible in the dealer's taxable turnover. Case-Laws VAT and Sales Tax Tue, 10 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153248