https://www.taxtmi.com/caselaws?id=101190 Fertiliser mixtures made by combining chemical fertilisers listed in item 21 of the Tamil Nadu General Sales Tax Act were treated as distinct taxable goods, not the same goods as their ingredients. The Court focused on identity and commercial character rather than the mixing process itself: because the mixtures had different chemical properties, commercial identity and use, they were not exempt from fresh levy as the original fertilisers. The fact that the component fertilisers had already suffered tax did not prevent tax on the mixed product under the single-point scheme. en-us Tue, 23 Mar 1976 00:00:00 +0530 Mon, 16 Sep 2013 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101190 Fertiliser mixtures made by combining chemical fertilisers listed in item 21 of the Tamil Nadu General Sales Tax Act were treated as distinct taxable goods, not the same goods as their ingredients. The Court focused on identity and commercial character rather than the mixing process itself: because the mixtures had different chemical properties, commercial identity and use, they were not exempt from fresh levy as the original fertilisers. The fact that the component fertilisers had already suffered tax did not prevent tax on the mixed product under the single-point scheme. Case-Laws VAT and Sales Tax Tue, 23 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101190