https://www.taxtmi.com/caselaws?id=157628 Fabrication that converts locally purchased M.S. rounds and rods into grills of specified size, shape and use creates a commercially distinct commodity; the later sale is therefore not treated as a second sale exempt from tax merely because the raw material had already suffered tax. The document also notes that a limitation challenge to a suo motu revisional order failed for want of reliable material, and the reassessment was not shown to suffer from any factual infirmity warranting interference. The restored assessment was accordingly sustained. en-us Tue, 16 Apr 1991 00:00:00 +0530 Tue, 08 Oct 2013 17:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157628 Fabrication that converts locally purchased M.S. rounds and rods into grills of specified size, shape and use creates a commercially distinct commodity; the later sale is therefore not treated as a second sale exempt from tax merely because the raw material had already suffered tax. The document also notes that a limitation challenge to a suo motu revisional order failed for want of reliable material, and the reassessment was not shown to suffer from any factual infirmity warranting interference. The restored assessment was accordingly sustained. Case-Laws VAT and Sales Tax Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157628