https://www.taxtmi.com/caselaws?id=157528 Timber purchased and sliced into splints for sale to match manufacturers was held not to be consumed in the manufacture of another commodity for purchase tax purposes. The decisive test was whether the original commodity lost its essential identity. Because the timber retained its identity after slicing and no commercially different product emerged, section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 did not apply. A precedent involving timber converted into packing cases was distinguished on the ground that packing cases were commercially distinct and the timber identity had been lost. en-us Thu, 26 Jul 1990 00:00:00 +0530 Mon, 07 Oct 2013 15:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157528 Timber purchased and sliced into splints for sale to match manufacturers was held not to be consumed in the manufacture of another commodity for purchase tax purposes. The decisive test was whether the original commodity lost its essential identity. Because the timber retained its identity after slicing and no commercially different product emerged, section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 did not apply. A precedent involving timber converted into packing cases was distinguished on the ground that packing cases were commercially distinct and the timber identity had been lost. Case-Laws VAT and Sales Tax Thu, 26 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157528