https://www.taxtmi.com/caselaws?id=160128 A fertiliser mixture prepared by combining different fertilisers with fillers was treated as a different taxable article from its component inputs because it had a distinct commercial identity, use and properties. The decisive test was whether the product remained the same commodity in the same condition as purchased; exemption from a fresh levy was available only in that situation. The manner of mixing and any question of manufacture were held irrelevant to taxability. On that basis, the notification taxing fertilisers applied to the mixture, and the assessment and appellate orders were upheld. en-us Wed, 05 Aug 1998 00:00:00 +0530 Tue, 10 Dec 2013 15:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160128 A fertiliser mixture prepared by combining different fertilisers with fillers was treated as a different taxable article from its component inputs because it had a distinct commercial identity, use and properties. The decisive test was whether the product remained the same commodity in the same condition as purchased; exemption from a fresh levy was available only in that situation. The manner of mixing and any question of manufacture were held irrelevant to taxability. On that basis, the notification taxing fertilisers applied to the mixture, and the assessment and appellate orders were upheld. Case-Laws VAT and Sales Tax Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160128