https://www.taxtmi.com/caselaws?id=141042 Remission of purchase tax under rule 12(1A) depended on the goods purchased and the goods despatched remaining commercially the same commodity. The Court held that raw tobacco, after being cleaned and graded into bidi pattis, lost that commercial identity and became a different commodity, even if some basic physical properties remained unchanged. The rule was therefore not satisfied merely because the processed goods were sold outside the State. The benefit was confined to cases where the purchased goods were despatched in the same commercial form. The claim for remission was rejected because raw tobacco and bidi pattis were not the same goods. en-us Mon, 16 Nov 1964 00:00:00 +0530 Thu, 18 Apr 2013 14:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141042 Remission of purchase tax under rule 12(1A) depended on the goods purchased and the goods despatched remaining commercially the same commodity. The Court held that raw tobacco, after being cleaned and graded into bidi pattis, lost that commercial identity and became a different commodity, even if some basic physical properties remained unchanged. The rule was therefore not satisfied merely because the processed goods were sold outside the State. The benefit was confined to cases where the purchased goods were despatched in the same commercial form. The claim for remission was rejected because raw tobacco and bidi pattis were not the same goods. Case-Laws VAT and Sales Tax Mon, 16 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141042