https://www.taxtmi.com/caselaws?id=159564 The court upheld the decision of the Appellate Tribunal, ruling that the G.P. sheets purchased by the assessee underwent a manufacturing process, resulting in a commercially distinct product different from the original material. The judgment highlighted the legal principles guiding such cases and dismissed the tax revision case, affirming the denial of the exemption claimed by the assessee for the second sale of G.P. sheets. en-us Tue, 07 Jan 1992 00:00:00 +0530 Wed, 27 Nov 2013 14:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159564 The court upheld the decision of the Appellate Tribunal, ruling that the G.P. sheets purchased by the assessee underwent a manufacturing process, resulting in a commercially distinct product different from the original material. The judgment highlighted the legal principles guiding such cases and dismissed the tax revision case, affirming the denial of the exemption claimed by the assessee for the second sale of G.P. sheets. Case-Laws VAT and Sales Tax Tue, 07 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159564