https://www.taxtmi.com/caselaws?id=144171 Under Kerala's single-point sales tax scheme for notified rubber products, assembled rubber chappals were treated as a distinct commodity from separately purchased rubber soles and strap mouldings. Applying commercial and common parlance understanding, the Court noted that a buyer or dealer would not regard a sole or strap as a chappal, and that the finished footwear had a new marketable identity. Because the component parts were separately saleable and commercially different from the assembled product, the chappals were first sales of a distinct commodity in the State and were liable to sales tax. en-us Tue, 22 Aug 1967 00:00:00 +0530 Sat, 20 Apr 2013 16:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144171 Under Kerala's single-point sales tax scheme for notified rubber products, assembled rubber chappals were treated as a distinct commodity from separately purchased rubber soles and strap mouldings. Applying commercial and common parlance understanding, the Court noted that a buyer or dealer would not regard a sole or strap as a chappal, and that the finished footwear had a new marketable identity. Because the component parts were separately saleable and commercially different from the assembled product, the chappals were first sales of a distinct commodity in the State and were liable to sales tax. Case-Laws VAT and Sales Tax Tue, 22 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144171