https://www.taxtmi.com/caselaws?id=151223 The expression "processed" under section 2(b) of the West Bengal Sales Tax Act, 1954 is to be read in its ordinary breadth, so a person who mechanically converts camphor granules into camphor cubes for sale under his own brand can fall within the definition of dealer even if the commodity retains its essential character. Camphor in the form dealt with was treated as a notified commodity because camphor was regarded as a drug and drugs were within the relevant notification scheme. On that basis, liability under the Act was attracted and the sales tax assessment was sustained. en-us Thu, 20 May 1976 00:00:00 +0530 Sat, 01 Jun 2013 17:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151223 The expression "processed" under section 2(b) of the West Bengal Sales Tax Act, 1954 is to be read in its ordinary breadth, so a person who mechanically converts camphor granules into camphor cubes for sale under his own brand can fall within the definition of dealer even if the commodity retains its essential character. Camphor in the form dealt with was treated as a notified commodity because camphor was regarded as a drug and drugs were within the relevant notification scheme. On that basis, liability under the Act was attracted and the sales tax assessment was sustained. Case-Laws VAT and Sales Tax Thu, 20 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151223