https://www.taxtmi.com/caselaws?id=105538 Desiccated coconut and powdered copra were treated as copra within the notified commodity entry under the Orissa Sales Tax Act, because the description was construed by commercial and statutory identity rather than by a narrow physical distinction. The notification therefore applied to the assessee's goods and brought them within the purchase-tax regime. Non-payment of purchase tax on the raw coconut used in manufacture did not permit levy of sales tax on the notified goods, because the statutory scheme barred sales tax once the commodity fell within the declaration. The proper remedy was recovery of purchase tax if lawfully due, not imposition of sales tax. en-us Mon, 27 Jan 2003 00:00:00 +0530 Tue, 27 Aug 2013 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105538 Desiccated coconut and powdered copra were treated as copra within the notified commodity entry under the Orissa Sales Tax Act, because the description was construed by commercial and statutory identity rather than by a narrow physical distinction. The notification therefore applied to the assessee's goods and brought them within the purchase-tax regime. Non-payment of purchase tax on the raw coconut used in manufacture did not permit levy of sales tax on the notified goods, because the statutory scheme barred sales tax once the commodity fell within the declaration. The proper remedy was recovery of purchase tax if lawfully due, not imposition of sales tax. Case-Laws VAT and Sales Tax Mon, 27 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105538