https://www.taxtmi.com/caselaws?id=158099 Conversion of soft wood into pencil slats was treated as a process that did not produce a commercially distinct new commodity. The Tribunal's finding that the slats were merely timber cut into smaller pieces was accepted, and that factual and legal conclusion was not disturbed in revision. On that basis, purchase tax under section 5A of the Kerala General Sales Tax Act, 1963 could not be levied on the purchase value of the soft wood. Revisional interference was also held unwarranted under section 41, so the tax levy was not sustainable. en-us Fri, 15 Jan 1993 00:00:00 +0530 Wed, 16 Oct 2013 17:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158099 Conversion of soft wood into pencil slats was treated as a process that did not produce a commercially distinct new commodity. The Tribunal's finding that the slats were merely timber cut into smaller pieces was accepted, and that factual and legal conclusion was not disturbed in revision. On that basis, purchase tax under section 5A of the Kerala General Sales Tax Act, 1963 could not be levied on the purchase value of the soft wood. Revisional interference was also held unwarranted under section 41, so the tax levy was not sustainable. Case-Laws VAT and Sales Tax Fri, 15 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158099