https://www.taxtmi.com/caselaws?id=156578 Liability under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 arose only if purchased goods were consumed or used in the manufacture of other goods for sale. The Tribunal found that the assessee did not manufacture packing cases from cut-end timber; it merely sized the wood into planks and shooks for use in packing cases. On that factual basis, the planks and shooks retained the commercial identity of timber and did not become a different commercial product. The revisional court could not disturb that finding because it was supported by the record and was not perverse, so the turnover was not taxable under section 7-A(1)(a). en-us Thu, 21 Feb 1991 00:00:00 +0530 Sat, 21 Sep 2013 17:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156578 Liability under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 arose only if purchased goods were consumed or used in the manufacture of other goods for sale. The Tribunal found that the assessee did not manufacture packing cases from cut-end timber; it merely sized the wood into planks and shooks for use in packing cases. On that factual basis, the planks and shooks retained the commercial identity of timber and did not become a different commercial product. The revisional court could not disturb that finding because it was supported by the record and was not perverse, so the turnover was not taxable under section 7-A(1)(a). Case-Laws VAT and Sales Tax Thu, 21 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156578