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
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
different commodities. That the conversion of raw cashew into edible kernel involves the manufacturing process by which the latter becomes a different commercial commodity ... which it was held that raw cashewnuts become a different commodity commercially after the application of certain process as a result of which they
made of
pre-painted hot dipped galvanized steel, which are
commercially different commodities. It was further held
that galvanized steel used has undergone the process ... power quoting
and the process renders the commodity to be a
commercially different commodity which is no longer
classified as iron and steel
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, custom and other commercial incidents ... commercial incidents of the industrial product for identifying it as a commercially different commodity. This is a clear indication of setting of a new dimension
levying tax because as understood commercially and in common paralance, they are not one and the same but different commodities. This clearly shows that ever ... removal of stems and dust, was converted into a commercially different commodity "bidipatti", held that raw tobacco was converted into bidipatties, a commercially
kernel produced or manufactured out of raw cashew-nut was commercially a different commodity. The High Court of Travancore-Cochin had recorded a finding ... State nevertheless maintained that coconut and desiccated coconut are two different commodities commercially. He submitted that the Commissioner was right in observing that they
Collector of Central Excise, the authorities under the Act cannot take a different view and challenge to the order of the original authority before other ... commercially, whether it admits of a different interpretation for purposes of levy under the Central Excises Act ? If it is not a different commodity even
such different stages, there would exist one or more intermediate acts of consumption.
(10) .... This conversion of a commodity into a different commercial commodity ... produce mutton, hides and skins otherwise than by manufacture, which are commercially different commodities. Hides and skins find a place as items
