https://www.taxtmi.com/caselaws?id=161720 Surgical cotton obtained from ordinary cotton was held to be a commercially distinct commodity because the processing-cleansing, chemical treatment, bleaching, drying, carding, rolling and packing-substantially transformed the original material into a product with a separate market identity and medical utility. Applying the commercial parlance test and the test of emergence of a new and distinct commodity, the Court found that the original cotton was consumed in the process in a meaningful sense and that the entry for cotton in its unmanufactured state did not cover the finished product. The product was therefore treated as manufactured and taxable as a separate commodity. en-us Thu, 23 Jan 2003 00:00:00 +0530 Tue, 04 Feb 2014 17:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161720 Surgical cotton obtained from ordinary cotton was held to be a commercially distinct commodity because the processing-cleansing, chemical treatment, bleaching, drying, carding, rolling and packing-substantially transformed the original material into a product with a separate market identity and medical utility. Applying the commercial parlance test and the test of emergence of a new and distinct commodity, the Court found that the original cotton was consumed in the process in a meaningful sense and that the entry for cotton in its unmanufactured state did not cover the finished product. The product was therefore treated as manufactured and taxable as a separate commodity. Case-Laws VAT and Sales Tax Thu, 23 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161720