said to be commercially the same commodity. Now there can be no doubt that raw tobacco and bidi pattis are commercially different commodities. This position ... bidi pattis and raw tobacco are commercially the same commodity. It is evident that they are commercially different commodities and that fact can no longer
authority was of the view, that maize and maize poha are commercially different commodities and therefore, they are not covered by the term maize that ... Tribunal had concluded that Maize and Maize Poha are commercially different commodities and therefore they would not be covered by the term maize under
question as to whether cashewnut is different from cashew kernel and whether cashew kernel is commercially a different commodity, has been authoritatively adjudicated upon ... differently recognised commercially than the original commodity comes into being, then there is a manufacture of another commodity and the original commodity can be said
different commodities, and Venkataraman v. State of Madras where cane jaggery and palm jaggery were treated as two different commodities.
The question in the said ... different commercial article, or a different article of merchandise, or a different marketable product, is produced out of a commodity, it could be treated
must result in a different commercially article or commodity. It must not be a commodity which is commercially the same as it was before ... said that such commodity has been manufactured."
8. The test, therefore, is to ascertain whether a commodity commercially different from the commodity purchased
commercially different and distinct commodity ? On an application of this test, it is clear that the blending of different qualities of ore possessing differing chemical ... that are experienced by the commodity takes the commodity to the point of being known commercially as a distinctly different commodity, that the process
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
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 different commodity, inasmuch as, the ore which was subjected to the said process was converted from an unsaleable commodity to a saleable commodity does
processes take the commodity to the point where,
commercially, it can no longer be regarded as the original
commodity but is, instead, recognised ... processes of
bleaching, dyeing sizing, printing, finishing etc. emerges
as a commercially different commodity with its own price-
structure, custom and other commercial incidents
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
