https://www.taxtmi.com/caselaws?id=153148 Fried or parched gram was treated as falling within the declared goods category of pulses and grams under the Central Sales Tax Act, because frying or parching did not create a new commercial commodity in ordinary parlance. Section 15 limited State taxation of declared goods to a single stage and to a maximum of 4 per cent, so any higher levy on such turnover was impermissible. The State amendment and later notification could not override that statutory ceiling. The note records that the tax demand on fried gram turnover in excess of the prescribed limit could not be sustained. en-us Thu, 31 Jul 1980 00:00:00 +0530 Thu, 18 Jul 2013 16:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153148 Fried or parched gram was treated as falling within the declared goods category of pulses and grams under the Central Sales Tax Act, because frying or parching did not create a new commercial commodity in ordinary parlance. Section 15 limited State taxation of declared goods to a single stage and to a maximum of 4 per cent, so any higher levy on such turnover was impermissible. The State amendment and later notification could not override that statutory ceiling. The note records that the tax demand on fried gram turnover in excess of the prescribed limit could not be sustained. Case-Laws VAT and Sales Tax Thu, 31 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153148