https://www.taxtmi.com/caselaws?id=155218 Wax candles were treated as goods distinct from wax because the conversion process produced a commercially different and separately marketable article. Applying the common parlance and marketability test, the Court considered the original material, the manufacturing process, and the character of the end product. It found that wax is consumed in making candles, while candles acquire a distinct form, utility, and commercial identity in the market. On that reasoning, candles were held to be manufactured goods and taxable as a separate commodity under the Assam Sales Tax Act, 1947. en-us Fri, 26 Feb 1988 00:00:00 +0530 Mon, 02 Sep 2013 14:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155218 Wax candles were treated as goods distinct from wax because the conversion process produced a commercially different and separately marketable article. Applying the common parlance and marketability test, the Court considered the original material, the manufacturing process, and the character of the end product. It found that wax is consumed in making candles, while candles acquire a distinct form, utility, and commercial identity in the market. On that reasoning, candles were held to be manufactured goods and taxable as a separate commodity under the Assam Sales Tax Act, 1947. Case-Laws VAT and Sales Tax Fri, 26 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155218