https://www.taxtmi.com/caselaws?id=151343 Processing groundnuts into parched groundnuts creates a commercially distinct commodity with changed moisture, oil content, taste and market identity, so the statutory bar on sales tax for goods already subjected to purchase tax applies only where the sale is of the same goods. Sales tax could therefore be levied on parched groundnuts despite purchase tax on raw groundnuts. The amendment to Schedule C including groundnuts within the oil-seed entry did not alter this commercial distinction; the earlier test for identifying oil-seeds in common parlance was affirmed, but its final conclusion on groundnuts was held to be incorrect. en-us Wed, 13 Oct 1976 00:00:00 +0530 Tue, 04 Jun 2013 17:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151343 Processing groundnuts into parched groundnuts creates a commercially distinct commodity with changed moisture, oil content, taste and market identity, so the statutory bar on sales tax for goods already subjected to purchase tax applies only where the sale is of the same goods. Sales tax could therefore be levied on parched groundnuts despite purchase tax on raw groundnuts. The amendment to Schedule C including groundnuts within the oil-seed entry did not alter this commercial distinction; the earlier test for identifying oil-seeds in common parlance was affirmed, but its final conclusion on groundnuts was held to be incorrect. Case-Laws VAT and Sales Tax Wed, 13 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151343