Judgment

HANSARIA, J. : Leave granted.

Law has some bright patches as well as some grey areas. Some areas remain grey despite best efforts to illuminate them by enlightened judgments, as they get engulfed in darkness or become part of twilight zone either because of typical climatic condition or changes in conceptual firmament.

2. In the present cases, we are concerned with one of the grey areas of the legal world. The same is as to when a new commercial commodity comes into existence following processing or manufacturing undergone by the parent object, which in most cases serves as a raw material for the end product. This aspect of the matter assumes importance when a law taxes sale of goods. To find out whether a particular goods is exigible to sale tax or not despite the raw material used in the production having been taxed earlier, the test evolved is whether a new commercial commodity has come into existence.

3. As to when it can be said as aforesaid has been a subject matter of catena of decisions. We do not propose either to catalogue them or even (sic) them to find out as to why in one case it was felt that a new commercial commodity had not come into existence and in another a