https://www.taxtmi.com/caselaws?id=161703 Cold rolled strips produced from hot rolled strips are treated as a separate commercial commodity when processing results in a new marketable product, so sales tax can be levied on the sale of the finished strips under the West Bengal Sales Tax Act, 1994. The deduction or exemption claim under section 17(3)(a)(vi) also fails because that provision applies to resale of the same commodity, not to a different product manufactured from the inputs. The fact that both items fall within an iron and steel entry does not prevent separate tax treatment where commercial identity changes. en-us Thu, 11 Sep 2003 00:00:00 +0530 Tue, 04 Feb 2014 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161703 Cold rolled strips produced from hot rolled strips are treated as a separate commercial commodity when processing results in a new marketable product, so sales tax can be levied on the sale of the finished strips under the West Bengal Sales Tax Act, 1994. The deduction or exemption claim under section 17(3)(a)(vi) also fails because that provision applies to resale of the same commodity, not to a different product manufactured from the inputs. The fact that both items fall within an iron and steel entry does not prevent separate tax treatment where commercial identity changes. Case-Laws VAT and Sales Tax Thu, 11 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161703