https://www.taxtmi.com/caselaws?id=103811 Calcined petroleum coke produced from raw petroleum coke remained within the declared goods entry "coal, including coke in all its forms" under section 14(ia) of the Central Sales Tax Act because the statutory wording covered coke in every form. Manufacture and change in commercial identity did not take the product outside that entry. The phrase "such goods" in section 15(b) was read consistently with the broad entry, so physical identity need not remain unchanged where the legislation expressly includes all forms of coke. The distinction based on entries using "that is to say" was held inapplicable. en-us Fri, 12 Aug 1994 00:00:00 +0530 Thu, 05 Sep 2013 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103811 Calcined petroleum coke produced from raw petroleum coke remained within the declared goods entry "coal, including coke in all its forms" under section 14(ia) of the Central Sales Tax Act because the statutory wording covered coke in every form. Manufacture and change in commercial identity did not take the product outside that entry. The phrase "such goods" in section 15(b) was read consistently with the broad entry, so physical identity need not remain unchanged where the legislation expressly includes all forms of coke. The distinction based on entries using "that is to say" was held inapplicable. Case-Laws VAT and Sales Tax Fri, 12 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103811