https://www.taxtmi.com/caselaws?id=156886 Processing raw goat hair and goat hair strings into sorted, cleaned and knitted patties created a commercially distinct commodity under the common and commercial parlance test. The processed patties did not retain the original identity of the purchased goods, so the export-linked exemption for the same goods did not apply. On that basis, the article states that purchase tax under section 5C of the Rajasthan Sales Tax Act, 1954 was sustainable, because the goods exported were a new commercial product rather than the identical raw material purchased. en-us Tue, 13 Sep 1988 00:00:00 +0530 Wed, 25 Sep 2013 17:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156886 Processing raw goat hair and goat hair strings into sorted, cleaned and knitted patties created a commercially distinct commodity under the common and commercial parlance test. The processed patties did not retain the original identity of the purchased goods, so the export-linked exemption for the same goods did not apply. On that basis, the article states that purchase tax under section 5C of the Rajasthan Sales Tax Act, 1954 was sustainable, because the goods exported were a new commercial product rather than the identical raw material purchased. Case-Laws VAT and Sales Tax Tue, 13 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156886