https://www.taxtmi.com/caselaws?id=150922 Green gram and black gram processed into dal were treated as commercially distinct commodities, because the change in form altered their identity in ordinary market understanding. On that basis, the sale of dal was not a resale of the goods in the same form in which they were purchased. The proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 applies where goods bought on declaration are used otherwise than as declared, so the original purchase value is brought back into taxable turnover. A declaration referring to a class of goods did not prevent the proviso from operating when the purchased goods and the sold goods were substantively different. en-us Fri, 26 Jul 1974 00:00:00 +0530 Fri, 24 May 2013 17:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150922 Green gram and black gram processed into dal were treated as commercially distinct commodities, because the change in form altered their identity in ordinary market understanding. On that basis, the sale of dal was not a resale of the goods in the same form in which they were purchased. The proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 applies where goods bought on declaration are used otherwise than as declared, so the original purchase value is brought back into taxable turnover. A declaration referring to a class of goods did not prevent the proviso from operating when the purchased goods and the sold goods were substantively different. Case-Laws VAT and Sales Tax Fri, 26 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150922