https://www.taxtmi.com/caselaws?id=83298 Rubber sheets derived from latex obtained from rubber trees were treated as forest produce under the Karnataka Forest Act, 1963 because the statutory term "caoutchouc" covered natural rubber and latex. Processing the latex into sheets by coagulation, sulphuric acid treatment and smoking did not create a different commodity; it merely preserved the same substance and made it marketable. The commercial parlance test used in sales tax matters was held inapplicable to the definition of forest produce. On that reasoning, rubber sheets remained forest produce and were liable to forest development tax. en-us Fri, 15 Apr 1994 00:00:00 +0530 Mon, 14 Jul 2014 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83298 Rubber sheets derived from latex obtained from rubber trees were treated as forest produce under the Karnataka Forest Act, 1963 because the statutory term "caoutchouc" covered natural rubber and latex. Processing the latex into sheets by coagulation, sulphuric acid treatment and smoking did not create a different commodity; it merely preserved the same substance and made it marketable. The commercial parlance test used in sales tax matters was held inapplicable to the definition of forest produce. On that reasoning, rubber sheets remained forest produce and were liable to forest development tax. Case-Laws VAT and Sales Tax Fri, 15 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83298