https://www.taxtmi.com/caselaws?id=102606 Sun-dried bricks were treated as falling within the common parlance meaning of "brick" in the 1973 sales tax notification, even though they differed from burnt bricks in use, price, and stage of manufacture. The notification operated as a first-point levy on the named goods, so tax already paid on purchase of the sun-dried bricks could not be ignored when those bricks were later burnt and sold. Credit had to be given for the earlier tax payment, and tax was recoverable only on the balance of the taxable turnover of the burnt bricks. en-us Tue, 22 Sep 1987 00:00:00 +0530 Tue, 01 Jul 2014 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102606 Sun-dried bricks were treated as falling within the common parlance meaning of "brick" in the 1973 sales tax notification, even though they differed from burnt bricks in use, price, and stage of manufacture. The notification operated as a first-point levy on the named goods, so tax already paid on purchase of the sun-dried bricks could not be ignored when those bricks were later burnt and sold. Credit had to be given for the earlier tax payment, and tax was recoverable only on the balance of the taxable turnover of the burnt bricks. Case-Laws VAT and Sales Tax Tue, 22 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102606