https://www.taxtmi.com/caselaws?id=42938 Conversion of coconut husk into coconut fibre was treated as manufacture because the process produced a new and commercially distinct article recognised in trade. The Court applied the commercial parlance test and held that identity of the raw material need not be completely lost if the result is a separately identifiable commodity. The earlier sliced pineapple decision was distinguished as involving only a prepared form of the same article. On that basis, coconut fibre was held distinct from husk, and the value of the husk was liable to purchase tax under Section 5-A of the Kerala General Sales Tax Act. en-us Tue, 04 Dec 1990 00:00:00 +0530 Fri, 05 Dec 2025 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42938 Conversion of coconut husk into coconut fibre was treated as manufacture because the process produced a new and commercially distinct article recognised in trade. The Court applied the commercial parlance test and held that identity of the raw material need not be completely lost if the result is a separately identifiable commodity. The earlier sliced pineapple decision was distinguished as involving only a prepared form of the same article. On that basis, coconut fibre was held distinct from husk, and the value of the husk was liable to purchase tax under Section 5-A of the Kerala General Sales Tax Act. Case-Laws VAT / Sales Tax Tue, 04 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42938