https://www.taxtmi.com/caselaws?id=154559 Raw bones purchased and converted into bone-meal for sale as fertiliser were held liable to purchase tax under section 5A of the Kerala General Sales Tax Act, 1963, because the processing consumed the goods in manufacture and produced a commercially distinct product. The controlling test applied was whether the processed article acquired an independent market identity from the original commodity; bone-meal was treated as a new, marketable commodity different from raw bones. On that basis, the purchase turnover was taxable, the assessee's contention failed, and the reassessment orders were restored, with the remand for the 1978-79 assessment year continuing on the remaining issues. en-us Thu, 23 Jan 1986 00:00:00 +0530 Fri, 23 Aug 2013 16:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154559 Raw bones purchased and converted into bone-meal for sale as fertiliser were held liable to purchase tax under section 5A of the Kerala General Sales Tax Act, 1963, because the processing consumed the goods in manufacture and produced a commercially distinct product. The controlling test applied was whether the processed article acquired an independent market identity from the original commodity; bone-meal was treated as a new, marketable commodity different from raw bones. On that basis, the purchase turnover was taxable, the assessee's contention failed, and the reassessment orders were restored, with the remand for the 1978-79 assessment year continuing on the remaining issues. Case-Laws VAT and Sales Tax Thu, 23 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154559