1984 (2) TMI 315

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..... ssee-firm are manufacturers and dealers in agarbathi. The firm was assessed to tax under section 6 in respect of its purchase turnover in raw agarbathis for the year 1975-76. Assessee challenged this assessment in appeal before the Deputy Commissioner of Commercial Taxes as also in further appeal before the Tribunal and both the appellate authorities confirmed the assessment of the disputed purcha .....

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..... is raw agarbathi and has been commercially marketed as agarbathi with a little scented coating and therefore, there is no consumption of the raw agarbathis in the process. In support of his contention he has relied upon the decision of the Supreme Court reported in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Pio Food Packers [1980] 46 STC 63. We do not think tha .....

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..... the original commodity experiences a change. But it is only when the change, or a series of changes, take the commodity to the point where commercially it can no longer be regarded as the original commodity but instead is recognised as a new and distinct article that a manufacture can be said to take place. In the instant case it cannot be said that the raw agarbathi still retained its origina .....

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