https://www.taxtmi.com/caselaws?id=157472 Waste polythene bags and papers melted into polythene lumps did not lose their essential identity, so no commercially distinct product emerged and the purchase turnover was not liable to tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. On that footing, the defect-based rejection of accounts and the addition to taxable turnover for alleged low profit also failed, because the foundation for treating the assessee as a manufacturer of a new product disappeared. The relief accordingly stood in favour of the assessee. en-us Wed, 21 Aug 1991 00:00:00 +0530 Sat, 05 Oct 2013 18:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157472 Waste polythene bags and papers melted into polythene lumps did not lose their essential identity, so no commercially distinct product emerged and the purchase turnover was not liable to tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. On that footing, the defect-based rejection of accounts and the addition to taxable turnover for alleged low profit also failed, because the foundation for treating the assessee as a manufacturer of a new product disappeared. The relief accordingly stood in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 21 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157472