https://www.taxtmi.com/caselaws?id=40766 Pineapple fruit processed into canned pineapple slices did not lose its essential identity and therefore was not consumed in the manufacture of another commercially distinct commodity. The court applied the test that purchase tax under Section 5-A(1)(a) arises only where the purchased goods are used in a process resulting in a new trade identity. Washing, trimming, slicing, canning, sweetening and sterilising merely made the fruit more convenient and preservable; they did not create a new commercial article. Purchase tax on the fruit used for canned pineapple slices was therefore not attracted. en-us Fri, 09 May 1980 00:00:00 +0530 Sat, 01 Nov 2025 20:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40766 Pineapple fruit processed into canned pineapple slices did not lose its essential identity and therefore was not consumed in the manufacture of another commercially distinct commodity. The court applied the test that purchase tax under Section 5-A(1)(a) arises only where the purchased goods are used in a process resulting in a new trade identity. Washing, trimming, slicing, canning, sweetening and sterilising merely made the fruit more convenient and preservable; they did not create a new commercial article. Purchase tax on the fruit used for canned pineapple slices was therefore not attracted. Case-Laws VAT / Sales Tax Fri, 09 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40766