https://www.taxtmi.com/caselaws?id=150638 For resale declarations under the Orissa Sales Tax Act, the decisive test is whether the goods retain their identity in popular and commercial parlance after processing. Mung and biri converted into dal were treated as the same commodity in market understanding, so no breach of the declaration arose and no liability followed on that count. Peas and chana converted into besan were treated as a different commodity with a different use and commercial identity, so the declaration was breached and liability under the proviso to section 5(2)(A)(a)(ii) was attracted. en-us Wed, 02 Aug 1972 00:00:00 +0530 Mon, 20 May 2013 16:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150638 For resale declarations under the Orissa Sales Tax Act, the decisive test is whether the goods retain their identity in popular and commercial parlance after processing. Mung and biri converted into dal were treated as the same commodity in market understanding, so no breach of the declaration arose and no liability followed on that count. Peas and chana converted into besan were treated as a different commodity with a different use and commercial identity, so the declaration was breached and liability under the proviso to section 5(2)(A)(a)(ii) was attracted. Case-Laws VAT and Sales Tax Wed, 02 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150638