https://www.taxtmi.com/caselaws?id=247530 Manufacture of mosaic tiles from purchased raw materials was treated as a sale rather than a works contract because the materials lost their separate identity and became a new commercial commodity, namely mosaic. The Court applied the settled test that deduction is unavailable where goods purchased are not used in the contract in the same form as bought. On those facts, the claim for deduction under the Tamil Nadu General Sales Tax Act was rejected and the assessee's revisions failed. en-us Thu, 23 Feb 2012 00:00:00 +0530 Wed, 14 May 2014 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247530 Manufacture of mosaic tiles from purchased raw materials was treated as a sale rather than a works contract because the materials lost their separate identity and became a new commercial commodity, namely mosaic. The Court applied the settled test that deduction is unavailable where goods purchased are not used in the contract in the same form as bought. On those facts, the claim for deduction under the Tamil Nadu General Sales Tax Act was rejected and the assessee's revisions failed. Case-Laws VAT and Sales Tax Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247530