https://www.taxtmi.com/caselaws?id=128575 The Mysore Sales Tax Act, 1957 was applied on the basis that hydrogenated groundnut oil sold as vanaspathi was a different commodity from groundnut oil. The statutory schedule separately classified hydrogenated oils and groundnut oil, so the earlier view under a different rule set was not controlling. Because groundnut oil is converted by hydrogenation into vanaspathi, the Legislature could validly treat the resulting product differently for sales tax purposes. The analysis accepted that a rational distinction in tax incidence is permissible where the commodities are reasonably distinct, and the petition failed. en-us Wed, 20 Feb 1963 00:00:00 +0530 Mon, 08 Apr 2013 16:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128575 The Mysore Sales Tax Act, 1957 was applied on the basis that hydrogenated groundnut oil sold as vanaspathi was a different commodity from groundnut oil. The statutory schedule separately classified hydrogenated oils and groundnut oil, so the earlier view under a different rule set was not controlling. Because groundnut oil is converted by hydrogenation into vanaspathi, the Legislature could validly treat the resulting product differently for sales tax purposes. The analysis accepted that a rational distinction in tax incidence is permissible where the commodities are reasonably distinct, and the petition failed. Case-Laws VAT and Sales Tax Wed, 20 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128575