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
wherein it was held that raw cashew-nut becomes commercially different commodity when as a result of processing they are converted into edible kernels ... that raw hides and skins and tanned hides and skins are commercially different commodities as by applying preservative a change is brought in raw hides
before the court to show that the twisted yarn was commercially a different commodity or that the twisted yarn did not serve the purposes which ... process including a process of manufacture, the article concerned becomes commercially a different commodity. If the process of manufacture of vanaspati cannot be said
prepared, there is manufacturing, because the articles brought into existence are commercially different commodities.
11. Cutting trees into logs or rafters which were sold ... process of crushing and sieving brought into existence an article commercially different from tobacco leaves. It has been found as a matter of fact that
before the Court to show that the twisted yarn was commercially a different commodity or that the twisted yarn did not serve the purposes which ... process including a process of manufacture, the article concerned becomes commercially a different commodity. If the process of manufacture of Vanaspati cannot be said
placed before us to show that the twisted yarn is commercially a different commodity, or that the twisted yarn does not serve the purpose which ... commodity is not changed so as to become commercially a different commodity altogether. The learned counsel for the parties cited a large number of cases
into existence which is different from that originally existed in the sense that the thing produced is a commercially different article. Thus, a statute ... existence which is different from that originally existed in the sense that the thing produced is by itself a commercially different commodity whereas
paid on one of the items which after manufacture becomes a commercially different commodity but falls under the same entries.
11. In the case ... make the motor vehicle and the chassis which are two commercially different commodities, one so as to make the dealer effecting sale of three wheelers
Supreme Court held that notwithstanding the intermolecular change the commodity continued to be the same as it was before undergoing the process of hydogenation ... merely results in bringing into existence a different variety of glass bangles, but not a commercially different commodity. The use to which glass bangles
which is different from that which originally existed in the sense that the thing produced, by itself is a commercially different commodity whereas
