https://www.taxtmi.com/caselaws?id=127673 Nimkis and singaras were held not to fall within "bread" in the exemption schedule, because that term must be given its ordinary meaning and does not extend to fried or stuffed savoury preparations. The exemption was therefore unavailable. Sweets made from milk, flour and sugar were also held not exempt, because exemption attached to the raw ingredients did not continue after they were mixed with non-exempt substances and materially transformed into a new manufactured product. The governing principle is that a scheduled exemption applies only where the article retains its ordinary identity and essential character; commercial transformation breaks that identity and defeats the exemption. en-us Wed, 30 May 1956 00:00:00 +0530 Thu, 14 Mar 2013 10:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127673 Nimkis and singaras were held not to fall within "bread" in the exemption schedule, because that term must be given its ordinary meaning and does not extend to fried or stuffed savoury preparations. The exemption was therefore unavailable. Sweets made from milk, flour and sugar were also held not exempt, because exemption attached to the raw ingredients did not continue after they were mixed with non-exempt substances and materially transformed into a new manufactured product. The governing principle is that a scheduled exemption applies only where the article retains its ordinary identity and essential character; commercial transformation breaks that identity and defeats the exemption. Case-Laws VAT and Sales Tax Wed, 30 May 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127673