Tamarind processing did not change commodity identity, so inter-State sale exemption remained available to the assessee.

Tamarind sold after removal of seeds remained the same commodity because the processing did not alter its essential identity or form. The exemption applied where the goods were sold in the course of inter-State trade and had already suffered tax under the State Act; the mere removal of inedible portions did not create a commercially distinct article. The issue of separate identity was answered against the department, and the assessee was entitled to the exemption.

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Issues: Whether tamarind and tamarind flower were different commodities, and whether removal of seeds from tamarind before inter-State sale resulted in a change in the identity or form of the goods so as to deny exemption.

Analysis: The exemption depended on there being no change in the form or identity of the goods when sold in the course of inter-State trade and on prior tax having been paid under the State Act. The commodity was sold after removal of seeds, but the essential question was whether such removal altered the identity of the tamarind. The reasoning followed the principle that processing or removal of inedible portions does not necessarily create a commercially distinct commodity if the original identity remains intact.

Conclusion: Tamarind remained the same commodity despite removal of seeds, and there was no change in its identity or form. The question was answered in the affirmative, against the department, and the assessee was entitled to the exemption.

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