https://www.taxtmi.com/caselaws?id=152648 Mineral oil purchased after payment of tax under Item 47-A did not retain the same commercial identity after chemical processing into transformer oil, soluble cutting oil and Oil 91. The processing altered its characteristics and market identity, and the resulting products were treated as different commercial commodities within the same broad item. The contention that prior tax payment on the base oil barred later levy was rejected, and the subsequent sales were held liable to sales tax under Item 47-A of the Tamil Nadu General Sales Tax Act, 1959. en-us Thu, 20 Mar 1980 00:00:00 +0530 Mon, 08 Jul 2013 13:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152648 Mineral oil purchased after payment of tax under Item 47-A did not retain the same commercial identity after chemical processing into transformer oil, soluble cutting oil and Oil 91. The processing altered its characteristics and market identity, and the resulting products were treated as different commercial commodities within the same broad item. The contention that prior tax payment on the base oil barred later levy was rejected, and the subsequent sales were held liable to sales tax under Item 47-A of the Tamil Nadu General Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Thu, 20 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152648