https://www.taxtmi.com/caselaws?id=154946 Purchase tax under section 5A(1)(a) arises only where the purchased goods are consumed in the manufacture of another commercial commodity. Timber logs cut into rafters, beams, planks and similar forms were held not to lose their essential identity as timber, because mere sawing, shaping or flattening does not create a different article. On that reasoning, conversion of logs into these sizes did not amount to manufacture of a distinct commodity, and no purchase tax liability arose on the facts found. en-us Fri, 23 Jan 1987 00:00:00 +0530 Fri, 30 Aug 2013 15:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154946 Purchase tax under section 5A(1)(a) arises only where the purchased goods are consumed in the manufacture of another commercial commodity. Timber logs cut into rafters, beams, planks and similar forms were held not to lose their essential identity as timber, because mere sawing, shaping or flattening does not create a different article. On that reasoning, conversion of logs into these sizes did not amount to manufacture of a distinct commodity, and no purchase tax liability arose on the facts found. Case-Laws VAT and Sales Tax Fri, 23 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154946