https://www.taxtmi.com/caselaws?id=128397 Section 10(a) of the Bombay Sales Tax Act, 1953 was construed to levy purchase tax on goods bought from an unregistered dealer unless the same goods were later sold. Although butter and ghee were both milk products within Schedule B, the conversion of butter into ghee created a commercially different commodity. The proviso therefore did not apply because the sale was not of the identical goods originally purchased. Purchase tax was accordingly leviable on the butter purchased from the unregistered dealer and sold after conversion into ghee. en-us Wed, 21 Feb 1962 00:00:00 +0530 Thu, 04 Apr 2013 13:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128397 Section 10(a) of the Bombay Sales Tax Act, 1953 was construed to levy purchase tax on goods bought from an unregistered dealer unless the same goods were later sold. Although butter and ghee were both milk products within Schedule B, the conversion of butter into ghee created a commercially different commodity. The proviso therefore did not apply because the sale was not of the identical goods originally purchased. Purchase tax was accordingly leviable on the butter purchased from the unregistered dealer and sold after conversion into ghee. Case-Laws VAT and Sales Tax Wed, 21 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128397