https://www.taxtmi.com/caselaws?id=154002 Tamarind sold after removal of seeds remained the same commodity because the processing did not alter its essential identity or form. The exemption applied where the goods were sold in the course of inter-State trade and had already suffered tax under the State Act; the mere removal of inedible portions did not create a commercially distinct article. The issue of separate identity was answered against the department, and the assessee was entitled to the exemption. en-us Mon, 05 Jul 1982 00:00:00 +0530 Fri, 02 Aug 2013 17:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154002 Tamarind sold after removal of seeds remained the same commodity because the processing did not alter its essential identity or form. The exemption applied where the goods were sold in the course of inter-State trade and had already suffered tax under the State Act; the mere removal of inedible portions did not create a commercially distinct article. The issue of separate identity was answered against the department, and the assessee was entitled to the exemption. Case-Laws VAT and Sales Tax Mon, 05 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154002