https://www.taxtmi.com/caselaws?id=156422 Attaching an electric motor to a wet grinder did not, on the stated facts, create a distinct commercial commodity for sales tax purposes under the Tamil Nadu General Sales Tax Act, 1959. The controlling test was whether the goods, after combination, retained their original commercial identity or became a new taxable commodity. Because the grinder had no built-in motor, could operate with different prime movers, and was merely joined with a motor, its identity remained unchanged. The later insertion of item 41-E was not applicable to the relevant assessment year, so the combination was not liable to fresh tax on that basis. en-us Thu, 08 Nov 1990 00:00:00 +0530 Thu, 19 Sep 2013 15:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156422 Attaching an electric motor to a wet grinder did not, on the stated facts, create a distinct commercial commodity for sales tax purposes under the Tamil Nadu General Sales Tax Act, 1959. The controlling test was whether the goods, after combination, retained their original commercial identity or became a new taxable commodity. Because the grinder had no built-in motor, could operate with different prime movers, and was merely joined with a motor, its identity remained unchanged. The later insertion of item 41-E was not applicable to the relevant assessment year, so the combination was not liable to fresh tax on that basis. Case-Laws VAT and Sales Tax Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156422