https://www.taxtmi.com/caselaws?id=128442 Cotton seeds obtained after separating cotton through a manufacturing process were treated as a distinct commodity from cotton itself, so the statutory bar against taxing the same goods twice did not apply where purchase tax had already been levied on cotton. On the second issue, the Tribunal's factual finding that sales to Bharat Vijay Mills were not completed intra-State sales at Adoni was upheld because the record showed no error of law, and the claimed exemption based on the buyer being the last purchaser in the State was rejected. en-us Mon, 12 Mar 1962 00:00:00 +0530 Fri, 05 Apr 2013 16:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128442 Cotton seeds obtained after separating cotton through a manufacturing process were treated as a distinct commodity from cotton itself, so the statutory bar against taxing the same goods twice did not apply where purchase tax had already been levied on cotton. On the second issue, the Tribunal's factual finding that sales to Bharat Vijay Mills were not completed intra-State sales at Adoni was upheld because the record showed no error of law, and the claimed exemption based on the buyer being the last purchaser in the State was rejected. Case-Laws VAT and Sales Tax Mon, 12 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128442