https://www.taxtmi.com/caselaws?id=100868 The Supreme Court held that paddy and rice are not identical goods for sales tax purposes. The court emphasized the importance of goods retaining their identity, citing past judgments involving other commodities. It noted that legislative provisions in the Punjab and Haryana Sales Tax Acts differentiate between rice and paddy, indicating a clear intent to treat them separately. Therefore, the court dismissed the appeals, affirming that rice and paddy have distinct identities in commercial terms, leading to different tax treatment. en-us Wed, 25 Apr 1973 00:00:00 +0530 Thu, 26 Jun 2014 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100868 The Supreme Court held that paddy and rice are not identical goods for sales tax purposes. The court emphasized the importance of goods retaining their identity, citing past judgments involving other commodities. It noted that legislative provisions in the Punjab and Haryana Sales Tax Acts differentiate between rice and paddy, indicating a clear intent to treat them separately. Therefore, the court dismissed the appeals, affirming that rice and paddy have distinct identities in commercial terms, leading to different tax treatment. Case-Laws VAT and Sales Tax Wed, 25 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100868