https://www.taxtmi.com/caselaws?id=152875 Sewai, prepared from maida derived from wheat, falls within the genus of "cereals" for sales tax classification under the relevant notification. Processing wheat into maida and then sewai does not remove its essential cereal character unless the transformation makes it wholly unidentifiable as a cereal. The illustrative listing of atta, maida and suji under "cereals and pulses" supports classification based on continued derivation and identity within that genus. Although a processed product may constitute a distinct commodity for certain purposes, it may still remain a cereal for the notification. Sewai is therefore taxable at the special rate applicable to cereals rather than the general rate. en-us Thu, 18 Oct 1979 00:00:00 +0530 Fri, 12 Jul 2013 11:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152875 Sewai, prepared from maida derived from wheat, falls within the genus of "cereals" for sales tax classification under the relevant notification. Processing wheat into maida and then sewai does not remove its essential cereal character unless the transformation makes it wholly unidentifiable as a cereal. The illustrative listing of atta, maida and suji under "cereals and pulses" supports classification based on continued derivation and identity within that genus. Although a processed product may constitute a distinct commodity for certain purposes, it may still remain a cereal for the notification. Sewai is therefore taxable at the special rate applicable to cereals rather than the general rate. Case-Laws VAT and Sales Tax Thu, 18 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152875