https://www.taxtmi.com/caselaws?id=154221 Vermicelli, commonly called shevaya, was treated as maida for sales tax classification because it is made from maida and retains the essential identity of the parent commodity despite processing into a different form. The Court applied commercial understanding and the principle that a processed item may remain within the taxing entry for its source commodity where its essential character is unchanged, and it rejected a narrower construction merely because the item was taxable. Any ambiguity in the scope of the entry was resolved in favour of the assessee, so vermicelli fell within entry 60 of the Andhra Pradesh General Sales Tax Act. en-us Mon, 13 Dec 1982 00:00:00 +0530 Sat, 10 Aug 2013 12:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154221 Vermicelli, commonly called shevaya, was treated as maida for sales tax classification because it is made from maida and retains the essential identity of the parent commodity despite processing into a different form. The Court applied commercial understanding and the principle that a processed item may remain within the taxing entry for its source commodity where its essential character is unchanged, and it rejected a narrower construction merely because the item was taxable. Any ambiguity in the scope of the entry was resolved in favour of the assessee, so vermicelli fell within entry 60 of the Andhra Pradesh General Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 13 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154221