https://www.taxtmi.com/caselaws?id=161632 Slaughtering goats, sheep, pigs and other livestock and converting them into meat was treated as producing a commercially distinct commodity, so the process amounted to manufacture for purchase-tax purposes under section 5A of the Kerala General Sales Tax Act, 1963. The court rejected the contention that livestock and resulting meat were the same commodity. It also held that section 5A was properly invoked because the assessee did not establish that the purchases were only of exempt meat or that the seller was liable to tax under section 5. The purchase-tax levy was therefore sustained. en-us Thu, 25 Sep 2003 00:00:00 +0530 Mon, 03 Feb 2014 12:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161632 Slaughtering goats, sheep, pigs and other livestock and converting them into meat was treated as producing a commercially distinct commodity, so the process amounted to manufacture for purchase-tax purposes under section 5A of the Kerala General Sales Tax Act, 1963. The court rejected the contention that livestock and resulting meat were the same commodity. It also held that section 5A was properly invoked because the assessee did not establish that the purchases were only of exempt meat or that the seller was liable to tax under section 5. The purchase-tax levy was therefore sustained. Case-Laws VAT and Sales Tax Thu, 25 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161632