https://www.taxtmi.com/caselaws?id=76672 Second sale exemption under the KGST Act applies only when the later sale is of the same goods purchased within the State. Paper converted into notebooks through cutting, stitching, binding and covering becomes a distinct commercial commodity, so notebooks are not the same goods as paper and the exemption was unavailable on their sale. A Commissioner's clarification cannot override the statutory entry or its Explanation; to the extent it conflicted with the Act, it had no legal effect. The revisions therefore failed because the notebooks were treated as a separate taxable product and the contrary administrative clarification could not prevail over the statute. en-us Thu, 05 Nov 2009 00:00:00 +0530 Tue, 13 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76672 Second sale exemption under the KGST Act applies only when the later sale is of the same goods purchased within the State. Paper converted into notebooks through cutting, stitching, binding and covering becomes a distinct commercial commodity, so notebooks are not the same goods as paper and the exemption was unavailable on their sale. A Commissioner's clarification cannot override the statutory entry or its Explanation; to the extent it conflicted with the Act, it had no legal effect. The revisions therefore failed because the notebooks were treated as a separate taxable product and the contrary administrative clarification could not prevail over the statute. Case-Laws VAT and Sales Tax Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76672