https://www.taxtmi.com/caselaws?id=153501 Deodourised kerosene retains its identity as kerosene for sales tax classification under item 31(d) of the Andhra Pradesh General Sales Tax Act because the processing only removes odour and impurities and does not cause any organic or chemical change. A different commercial description, market value, or price does not alter the commodity's essential character. Accordingly, the entry for kerosene continues to apply to deodourised kerosene, and the assessments had to be revised on that basis. en-us Wed, 03 Nov 1982 00:00:00 +0530 Wed, 24 Jul 2013 14:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153501 Deodourised kerosene retains its identity as kerosene for sales tax classification under item 31(d) of the Andhra Pradesh General Sales Tax Act because the processing only removes odour and impurities and does not cause any organic or chemical change. A different commercial description, market value, or price does not alter the commodity's essential character. Accordingly, the entry for kerosene continues to apply to deodourised kerosene, and the assessments had to be revised on that basis. Case-Laws VAT and Sales Tax Wed, 03 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153501