https://www.taxtmi.com/caselaws?id=104200 Paddy and rice are treated as distinct goods in ordinary parlance, and dehusking or milling changes the identity of the goods. Applying that settled principle, purchase tax under section 5A of the Kerala General Sales Tax Act, 1963 becomes exigible on the purchase of paddy even where the assessee later sells rice produced from it. The Court noted that the decision relied on by the assessee did not depart from this established view, and the assessee remained liable to purchase tax. en-us Thu, 20 Mar 1997 00:00:00 +0530 Mon, 29 Jun 2015 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104200 Paddy and rice are treated as distinct goods in ordinary parlance, and dehusking or milling changes the identity of the goods. Applying that settled principle, purchase tax under section 5A of the Kerala General Sales Tax Act, 1963 becomes exigible on the purchase of paddy even where the assessee later sells rice produced from it. The Court noted that the decision relied on by the assessee did not depart from this established view, and the assessee remained liable to purchase tax. Case-Laws VAT and Sales Tax Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104200