https://www.taxtmi.com/caselaws?id=160210 Purchase turnover of raw agarbathi from unregistered dealers was liable to tax where the material was further processed by dipping it in scented solution with scent and chemicals, resulting in scented agarbathi commercially known and marketed as a distinct product. Applying the test of manufacture, the Court treated the original agarbathi as having lost its commercial identity and been consumed in producing a new commodity. On that basis, section 6 of the Karnataka Sales Tax Act, 1957 was attracted, and the purchase turnover was rightly brought to tax. en-us Wed, 08 Feb 1984 00:00:00 +0530 Wed, 11 Dec 2013 17:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160210 Purchase turnover of raw agarbathi from unregistered dealers was liable to tax where the material was further processed by dipping it in scented solution with scent and chemicals, resulting in scented agarbathi commercially known and marketed as a distinct product. Applying the test of manufacture, the Court treated the original agarbathi as having lost its commercial identity and been consumed in producing a new commodity. On that basis, section 6 of the Karnataka Sales Tax Act, 1957 was attracted, and the purchase turnover was rightly brought to tax. Case-Laws VAT and Sales Tax Wed, 08 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160210