1984 (2) TMI 315

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....es out of the order of the Tribunal dated September 27, 1979 in S.T.A. No. 177 of 1979. 2.. The assessee-firm are manufacturers and dealers in agarbathi. The firm was assessed to tax under section 6 in respect of its purchase turnover in raw agarbathis for the year 1975-76. Assessee challenged this assessment in appeal before the Deputy Commissioner of Commercial Taxes as also in further appeal....

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....not undergo any change nor has it been consumed in the manufacture of another product. What was purchased is raw agarbathi and has been commercially marketed as agarbathi with a little scented coating and therefore, there is no consumption of the raw agarbathis in the process. In support of his contention he has relied upon the decision of the Supreme Court reported in Deputy Commissioner of Sales....

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....stages of processing and perhaps a different kind of processing at each stage. With each process suffered, the original commodity experiences a change. But it is only when the change, or a series of changes, take the commodity to the point where commercially it can no longer be regarded as the original commodity but instead is recognised as a new and distinct article that a manufacture can be said....