https://www.taxtmi.com/caselaws?id=151504 Unpolished stainless steel utensils were treated as marketable goods because the evidence, including purchase volume and contemporaneous descriptions, showed they were a recognised traded commodity; the finding of no marketability was unsupported. For section 11(2), polishing the utensils before despatch to outside-State principals did not change the identity of the goods or breach form 17, because the statutory test was whether the same goods purchased were despatched, not whether they remained in the same form. The processing step did not defeat the concession, and the benefit under section 11(2) remained available. en-us Mon, 14 Nov 1977 00:00:00 +0530 Thu, 06 Jun 2013 16:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151504 Unpolished stainless steel utensils were treated as marketable goods because the evidence, including purchase volume and contemporaneous descriptions, showed they were a recognised traded commodity; the finding of no marketability was unsupported. For section 11(2), polishing the utensils before despatch to outside-State principals did not change the identity of the goods or breach form 17, because the statutory test was whether the same goods purchased were despatched, not whether they remained in the same form. The processing step did not defeat the concession, and the benefit under section 11(2) remained available. Case-Laws VAT and Sales Tax Mon, 14 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151504