https://www.taxtmi.com/caselaws?id=159521 Grinding lime shell into shell grit was treated as manufacture because the process produced a new commodity with a distinct commercial identity. Applying the commercial parlance test, the Court noted that lime shell could not be used as poultry feed in its original form, while shell grit could be so used. The conversion was therefore consumption of the original goods in the manufacture of other goods, attracting purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The deletion of the turnover was held to be incorrect. en-us Wed, 23 Sep 1992 00:00:00 +0530 Tue, 26 Nov 2013 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159521 Grinding lime shell into shell grit was treated as manufacture because the process produced a new commodity with a distinct commercial identity. Applying the commercial parlance test, the Court noted that lime shell could not be used as poultry feed in its original form, while shell grit could be so used. The conversion was therefore consumption of the original goods in the manufacture of other goods, attracting purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The deletion of the turnover was held to be incorrect. Case-Laws VAT and Sales Tax Wed, 23 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159521