https://www.taxtmi.com/caselaws?id=103385 Residual oil left after processing groundnut oil with acids and chemicals retained its essential character as groundnut oil for sales tax purposes. The Court treated the residue as the same commodity in substance, despite greater impurities from refining, and held that the processing did not alter its essential nature. It therefore continued to answer the description of groundnut oil and was taxable at the lower rate applicable to that commodity, in favour of the assessee. en-us Thu, 22 Nov 1990 00:00:00 +0530 Mon, 09 Sep 2013 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103385 Residual oil left after processing groundnut oil with acids and chemicals retained its essential character as groundnut oil for sales tax purposes. The Court treated the residue as the same commodity in substance, despite greater impurities from refining, and held that the processing did not alter its essential nature. It therefore continued to answer the description of groundnut oil and was taxable at the lower rate applicable to that commodity, in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103385