https://www.taxtmi.com/caselaws?id=157651 Cutting or sawing timber into logs, planks, rafters and similar forms does not amount to manufacture or to consumption in the manufacture of other goods for purchase tax purposes under section 6 of the Karnataka Sales Tax Act, 1957. The controlling test is whether a new and distinct commercial commodity emerges with a different name, character or use; here, timber retains its commercial identity and only its form changes to make it marketable. The explanation to section 6 cannot be stretched to cover a mere change in form, and the Second Schedule classification or departmental circulars cannot enlarge the charging provision. Purchase tax on that basis is impermissible. en-us Thu, 15 Jul 1993 00:00:00 +0530 Wed, 09 Oct 2013 11:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157651 Cutting or sawing timber into logs, planks, rafters and similar forms does not amount to manufacture or to consumption in the manufacture of other goods for purchase tax purposes under section 6 of the Karnataka Sales Tax Act, 1957. The controlling test is whether a new and distinct commercial commodity emerges with a different name, character or use; here, timber retains its commercial identity and only its form changes to make it marketable. The explanation to section 6 cannot be stretched to cover a mere change in form, and the Second Schedule classification or departmental circulars cannot enlarge the charging provision. Purchase tax on that basis is impermissible. Case-Laws VAT and Sales Tax Thu, 15 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157651