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
with different chemical composition or integral structure (viii)
the process is irreversible (ix) the product is excisable (x) it is a
commercially different commodity
transformation of a product to the extent that it becomes a
commercially different commodity having a different character.
Ld. CIT DR submitted that
process which renders cotton-fabric cease to be grey fabric as commercially known and understood. The question whether calendering and shearing, as actually carried ... facts of these cases, does not become new and commercially different commodity and cease to be Grey cloth. There is thus no justification to take
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
different name,
character and use; or
(b) bringing into existence of a new and distinct object or article or thing
with a different chemical composition ... Virginia flue-cured tobacco converted it into
tobacco which is a commercially different commodity. Conversion of the Virginia
flue-cured tobacco into tobacco would
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
moment there is transformation into a new
commodity commercially known as a distinct and separate
commodity having its own character, use and name, whether ... existence, which is different from that, which originally existed.
The new product is a different commodity physically as well as
commercially
