https://www.taxtmi.com/caselaws?id=153695 Butter and ghee were treated as distinct commercial commodities under the U.P. Sales Tax Act and the impugned notification. The word "including" in the entry for ghee was read in context and did not collapse the distinction between butter and ghee. As butter attracted purchase tax on the first purchase, the sale of ghee manufactured from that butter remained a separate taxable turnover. The assessee's sales of ghee were therefore held liable to sales tax, and the view that they were not taxable was not sustained. en-us Fri, 26 Nov 1982 00:00:00 +0530 Sat, 27 Jul 2013 12:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153695 Butter and ghee were treated as distinct commercial commodities under the U.P. Sales Tax Act and the impugned notification. The word "including" in the entry for ghee was read in context and did not collapse the distinction between butter and ghee. As butter attracted purchase tax on the first purchase, the sale of ghee manufactured from that butter remained a separate taxable turnover. The assessee's sales of ghee were therefore held liable to sales tax, and the view that they were not taxable was not sustained. Case-Laws VAT and Sales Tax Fri, 26 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153695