https://www.taxtmi.com/caselaws?id=160953 Processing cheap wood or planks into bale boards by joining, nailing, adding borders and shaping corners produced a commercially different and distinct commodity with separate identity, utility and marketability. On that test, the finished bale boards did not retain the classification of the raw material under entries 63 or 145 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and were liable to be treated as unclassified goods. The factual finding that the processed product had a distinct commercial character was based on acceptable evidence and did not justify interference. en-us Wed, 31 Oct 2001 00:00:00 +0530 Fri, 27 Dec 2013 15:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160953 Processing cheap wood or planks into bale boards by joining, nailing, adding borders and shaping corners produced a commercially different and distinct commodity with separate identity, utility and marketability. On that test, the finished bale boards did not retain the classification of the raw material under entries 63 or 145 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and were liable to be treated as unclassified goods. The factual finding that the processed product had a distinct commercial character was based on acceptable evidence and did not justify interference. Case-Laws VAT and Sales Tax Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160953