https://www.taxtmi.com/caselaws?id=162078 Coal briquettes manufactured from coal dust were treated as a separate commercial commodity because the manufacturing process under the U.P. Trade Tax Act produced a distinct product with different shape, character, combustibility and market identity. The prior payment of tax on the raw material did not prevent levy on the finished product. The declared goods provisions under the Central Sales Tax Act did not assist the assessee where the tribunal found that the commodity had lost its original identity and emerged as a new taxable product. en-us Fri, 25 Jun 2004 00:00:00 +0530 Sat, 15 Feb 2014 16:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162078 Coal briquettes manufactured from coal dust were treated as a separate commercial commodity because the manufacturing process under the U.P. Trade Tax Act produced a distinct product with different shape, character, combustibility and market identity. The prior payment of tax on the raw material did not prevent levy on the finished product. The declared goods provisions under the Central Sales Tax Act did not assist the assessee where the tribunal found that the commodity had lost its original identity and emerged as a new taxable product. Case-Laws VAT and Sales Tax Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162078