https://www.taxtmi.com/caselaws?id=103693 Applying the commercial parlance principle, the SC treated groundnut protein flour as a commercially distinct product from deoiled cake for sales tax purposes. The product had undergone further grinding, heat and steam treatment, with colouring or flavouring, and was found fit for human consumption; its trade identity, use, market understanding and price differed from deoiled cake, which was meant for animal feed. The Court rejected the argument that shared ingredients or continued processing prevent a new taxable commodity from emerging. Groundnut protein flour was therefore outside entry 29 as deoiled cake and was taxable as a separate commodity. en-us Tue, 26 Apr 1994 00:00:00 +0530 Sat, 07 Sep 2013 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103693 Applying the commercial parlance principle, the SC treated groundnut protein flour as a commercially distinct product from deoiled cake for sales tax purposes. The product had undergone further grinding, heat and steam treatment, with colouring or flavouring, and was found fit for human consumption; its trade identity, use, market understanding and price differed from deoiled cake, which was meant for animal feed. The Court rejected the argument that shared ingredients or continued processing prevent a new taxable commodity from emerging. Groundnut protein flour was therefore outside entry 29 as deoiled cake and was taxable as a separate commodity. Case-Laws VAT and Sales Tax Tue, 26 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103693