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 ... produce a
commercially different article or commodity, which is marketable as such
and there is a transformation into a new commodity commercially known
other hand
manufacture is a transformation of an article which is
commercially different from the one which is converted. The
essence of manufacture ... existence which is different from that 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 ... moment there is transformation into a new commodity commercially known as a distinct and separate commodity having its own character, use and name, whether
result
into transformation into a new commodity, commercially known
as a distinct and separate commodity.
13. In the present case, the essential character has clearly ... process
employed by the assessee is of a different and distinct
commodity, commercially known as such in the market having
a different name, character
shutters manufactured out of the locally purchased materials are commercially differently identifiable commodity and taxable under Section 3-B of the TNGST Act at applicable
changes, take the commodity
to the point where commercially it can no longer be regarded as the
original commodity but instead is recognised ... 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
product is changed, and it is
commonly and commercially known as a different commodity, it
cannot then be said that the new product would fall
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
watery coconuts" and "dried
coconuts" are two distinct commodities commercially speaking and
observed as under: -
"We also accept the contention put forward ... cases held that the same commodity at different stages
could be treated and taxed as commercially different
articles. In A. Hajee Abdul Shukoor
packaged
drinking water as sold, are commercially and in common
parlance two different and distinct commodities. The unit set
up itself is after investment
