https://www.taxtmi.com/caselaws?id=127673 Sales tax exemptions for bread and specified raw ingredients apply according to the ordinary identity and essential character of the listed goods. Nimkis and singaras, being distinct fried or stuffed savoury snacks rather than articles commonly understood as bread or roti, do not qualify for the bread exemption. Sweetmeats made from milk, flour and sugar likewise do not retain exemption merely because those ingredients are exempt: mixing with non-exempt substances and material manufacturing transformation produce a commercially distinct final product. Exemption therefore does not extend to products that lose the original identity of the listed exempt goods. 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 Sales tax exemptions for bread and specified raw ingredients apply according to the ordinary identity and essential character of the listed goods. Nimkis and singaras, being distinct fried or stuffed savoury snacks rather than articles commonly understood as bread or roti, do not qualify for the bread exemption. Sweetmeats made from milk, flour and sugar likewise do not retain exemption merely because those ingredients are exempt: mixing with non-exempt substances and material manufacturing transformation produce a commercially distinct final product. Exemption therefore does not extend to products that lose the original identity of the listed exempt goods. Case-Laws VAT and Sales Tax Wed, 30 May 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127673