https://www.taxtmi.com/caselaws?id=150866 Oil-cake remained within the sales tax exemption for cattle fodder where it was commonly and commercially identifiable as oil-cake, and its exempt character was not lost because some purchasers used it for oil extraction. The decisive factor was the nature of the commodity sold, not the occasional use made by a buyer. On that basis, taxing the turnover merely because certain purchasers diverted the goods to a non-fodder use was incorrect, and the levy on oil-cake turnover was unsustainable. en-us Tue, 20 Aug 1974 00:00:00 +0530 Thu, 23 May 2013 17:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150866 Oil-cake remained within the sales tax exemption for cattle fodder where it was commonly and commercially identifiable as oil-cake, and its exempt character was not lost because some purchasers used it for oil extraction. The decisive factor was the nature of the commodity sold, not the occasional use made by a buyer. On that basis, taxing the turnover merely because certain purchasers diverted the goods to a non-fodder use was incorrect, and the levy on oil-cake turnover was unsustainable. Case-Laws VAT and Sales Tax Tue, 20 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150866