https://www.taxtmi.com/caselaws?id=157448 Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 applied where purchased goods were consumed in manufacturing another commercially distinct commodity for sale or otherwise. Applying the commercial parlance test, the court found that tin sheets, after welding and use of charcoal and lead, lost their identity and became tin containers, which are distinct articles in trade. The tin sheets were therefore consumed in the manufacture of a different commodity, attracting section 7-A. The Tribunal's contrary view was held to be wrong, and the Revenue's revision succeeded. en-us Tue, 13 Aug 1991 00:00:00 +0530 Sat, 05 Oct 2013 16:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157448 Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 applied where purchased goods were consumed in manufacturing another commercially distinct commodity for sale or otherwise. Applying the commercial parlance test, the court found that tin sheets, after welding and use of charcoal and lead, lost their identity and became tin containers, which are distinct articles in trade. The tin sheets were therefore consumed in the manufacture of a different commodity, attracting section 7-A. The Tribunal's contrary view was held to be wrong, and the Revenue's revision succeeded. Case-Laws VAT and Sales Tax Tue, 13 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157448