Classification of processed chicory roots: drying did not change their identity, so they remained tubers under the tax schedule.

Cut and dried chicory roots retained their identity as chicory tubers because cutting, slicing and drying were only handling steps and did not create any essential change in the commodity. Applying the principle that a processed article remains the same commodity where its identity is unchanged, the roots fell within Entry 23 of the First Schedule to the Gujarat Sales Tax Act, 1969 as tubers and not the residuary entry. The text also notes that Entry 8 was inapplicable because the dried roots were not shown to be edible tubers.

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Issues: Whether cut and dried chicory roots retained their character as tubers for classification under the Gujarat Sales Tax Act, 1969, and whether they fell within Entry 23 of the First Schedule rather than the residuary entry in the Third Schedule.

Analysis: The agreement and surrounding facts showed that the cultivators were required to grow chicory roots and, before delivery, to cut, slice and dry them only for convenience in handling and delivery. These operations did not bring about any essential change in the identity of the commodity. Applying the principle that a processed article remains the same commodity where there is no essential difference in identity, the dried chicory roots continued to be chicory tubers. Entry 23 covered tubers and plants other than orchids, and chicory roots being tubers fell within that entry. Entry 8 was assumed to be inapplicable because the dried roots were not shown to be edible tubers.

Conclusion: Cut and dried chicory roots were classifiable under Entry 23 of the First Schedule to the Gujarat Sales Tax Act, 1969 and not under the residuary entry.

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