https://www.taxtmi.com/caselaws?id=104863 Ready-to-serve fruit beverages made from mango pulp and apple concentrate were held not to fall within the scheduled commodities "mango" and "apple" under the Bihar Agricultural Produce Markets Act, 1960. The levy was confined to agricultural produce expressly specified in the Schedule, and processed products could be taxed only where the statute or Schedule specifically included them. Applying ordinary commercial understanding, the finished beverages had acquired a distinct identity and were no longer known as the fruits themselves. The market fee demand was therefore without authority of law. en-us Tue, 11 Apr 2000 00:00:00 +0530 Tue, 15 Jul 2014 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104863 Ready-to-serve fruit beverages made from mango pulp and apple concentrate were held not to fall within the scheduled commodities "mango" and "apple" under the Bihar Agricultural Produce Markets Act, 1960. The levy was confined to agricultural produce expressly specified in the Schedule, and processed products could be taxed only where the statute or Schedule specifically included them. Applying ordinary commercial understanding, the finished beverages had acquired a distinct identity and were no longer known as the fruits themselves. The market fee demand was therefore without authority of law. Case-Laws VAT and Sales Tax Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104863