https://www.taxtmi.com/caselaws?id=159740 Separate components already taxed do not remain the same commodity when assembled into a commercially distinct end-product. The Tribunal applied the test of whether the combination merely preserved the identity of the parts or created a new article with independent market value, use and identity. As the fitted motor and grinder body together produced a usable domestic wet grinder for sale, the assembled product was treated as a new commercial commodity and not a mere second sale of the original parts. The levy was therefore upheld and the challenge to the tax demands failed. en-us Fri, 18 Dec 1998 00:00:00 +0530 Sat, 30 Nov 2013 15:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159740 Separate components already taxed do not remain the same commodity when assembled into a commercially distinct end-product. The Tribunal applied the test of whether the combination merely preserved the identity of the parts or created a new article with independent market value, use and identity. As the fitted motor and grinder body together produced a usable domestic wet grinder for sale, the assembled product was treated as a new commercial commodity and not a mere second sale of the original parts. The levy was therefore upheld and the challenge to the tax demands failed. Case-Laws VAT and Sales Tax Fri, 18 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159740