https://www.taxtmi.com/caselaws?id=76672 Second sale exemption under the KGST Act applies only where the goods sold are the same as those purchased within the State. Processing locally purchased paper through cutting, stitching, binding and covering creates notebooks with a distinct commercial identity; notebooks are therefore separately taxable goods, not paper eligible for the exemption. The statutory Explanation treats notebooks as a new product and allows only rebate for tax paid on locally purchased paper. Administrative clarifications cannot override the statutory entry or its Explanation, and any inconsistent clarification has no legal effect. 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 where the goods sold are the same as those purchased within the State. Processing locally purchased paper through cutting, stitching, binding and covering creates notebooks with a distinct commercial identity; notebooks are therefore separately taxable goods, not paper eligible for the exemption. The statutory Explanation treats notebooks as a new product and allows only rebate for tax paid on locally purchased paper. Administrative clarifications cannot override the statutory entry or its Explanation, and any inconsistent clarification has no legal effect. Case-Laws VAT and Sales Tax Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76672