commodity different in nature and shape with different physical and chemical properties must come into existence which could be treated differently from the parent ... does not result in bringing in existence any new commercially different commodity which is subject to tax under a different entry of the Schedule prescribing
commodities
as one and the same ? Or regard them as commercially different commodities? We
should think the latter to be the correct answer. These first ... different varieties of coconuts as different
commodities, observed: ...This Court has in a number of
cases held that the same commodity at different stages could
commodities is no criterion for deciding whether those are different commercial commodities. Similarly, ISI specifications are no indications as to whether the commodities are commercially ... different. The ISI specifications only indicate that HR strips and CR strips undergo different processings, but do not indicate that those are commercially different commodities
commercially different and distinct commodity. On an application of this test, it is clear that the blending of different qualities of ore possessing different chemical ... commercially new commodity. What is produced as a result of blending is commercially the same article, namely, tea, though with different combinations than those which
whether raw or dressed hides and skins constitute two different commodities commercially. This decision was taken on appeal to the Supreme Court and the same ... different manner or bifurcate and treat raw or dressed hides and skins as two commercially different or separate and distinct commodities for the purpose
process do not show any kind of change or a commercially different commodity is not seen to be passing through the various stages ... different processes are integrally connected which results in the production of a commercially different article. If a commercially different article or commodity results after processing
company on a base plate bring into existence a new and commercially different commodity known as water purification and filtration system. In an another decision ... also, the same reasoning viz. emergence of a new and commercially different commodity i.e. Water purification and Filtration system, lead the Tribunal to hold
which is different from that, which
originally existed in the sense that the thing
produced is by itself a commercially different
commodity whereas ... which is different from that which originally existed in
the sense that the thing produced is by itself a
commercially different commodity whereas
processes of bleaching, dyeing, sizing, printing, finishing, etc. emerges as a commercially different commodity with its own price-structure, utility and other commercial incidents ... processing of bleaching, dyeing, sizing, printing, finishing, etc. emerges as a commercially different commodity with its own price structure. In Rajasthan Roller Flour Mills Association
milk to different fat contents; or invite different tax rates on different variety of milk so as to consider it commercially different commodity ... processing the product is sold in market with its different varieties though commercially not different commodity. Thus, the levy on the proportionate quantity of skimmed
