Indian Kanoon - Search engine for Indian Law

essential differ- ence in identity between the original commodity and the processed article it is not possible to say that one commodity has been consumed ... Court posed the question: does the processing of original commodity brings into existence a commercially different and distinct article? In that context, the three-Judge

longer be regarded as the original commodity but is recognised in the trade as a new and distinct commodity. The AO also referred ... itself be sufficient to hold that the product so finished is commercially different from the one on which such a process had been carried

M/S. Parle Agro (P) Ltd. vs Commissioner Of Commercial Taxes, ... on 9 May, 2017

State Of Uttaranchal vs M/S. Kumaon Stone Crusher on 15 September, 2017 Author: Ashok