https://www.taxtmi.com/caselaws?id=100712 Ginning was treated as a manufacturing process that separated unginned cotton into cotton and cotton seeds. Although cotton, whether ginned or unginned, was regarded as a single declared commodity under the Central Sales Tax Act, cotton seeds were not included in that description and became a distinct commercial commodity once separated. On that basis, cotton seeds could not be treated as cotton for claiming deduction from purchase turnover under the Punjab Sales Tax Act, and the disallowance of the deduction was upheld in favour of the Revenue. en-us Thu, 27 Feb 1969 00:00:00 +0530 Sat, 17 May 2014 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100712 Ginning was treated as a manufacturing process that separated unginned cotton into cotton and cotton seeds. Although cotton, whether ginned or unginned, was regarded as a single declared commodity under the Central Sales Tax Act, cotton seeds were not included in that description and became a distinct commercial commodity once separated. On that basis, cotton seeds could not be treated as cotton for claiming deduction from purchase turnover under the Punjab Sales Tax Act, and the disallowance of the deduction was upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 27 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100712