https://www.taxtmi.com/caselaws?id=152331 Sulphur rolls manufactured from rock sulphur retained their character as minerals for the notification because the processing only melted, purified, and cast the rock sulphur into rolls. The court noted that no essential change occurred in the quality or identity of the commodity, and the mere change in shape did not create a new commercial product. On that reasoning, sulphur rolls continued to fall within the expression "all kinds of minerals" and were not treated as an unclassified item. en-us Fri, 02 Mar 1979 00:00:00 +0530 Sat, 29 Jun 2013 16:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152331 Sulphur rolls manufactured from rock sulphur retained their character as minerals for the notification because the processing only melted, purified, and cast the rock sulphur into rolls. The court noted that no essential change occurred in the quality or identity of the commodity, and the mere change in shape did not create a new commercial product. On that reasoning, sulphur rolls continued to fall within the expression "all kinds of minerals" and were not treated as an unclassified item. Case-Laws VAT and Sales Tax Fri, 02 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152331