https://www.taxtmi.com/caselaws?id=154241 Copra powder was treated as falling within the copra entry because the expression "that is to say" made the schedule exhaustive, and simple crushing did not alter the commodity's essential identity or create a new commercial article. The analysis also noted that mere processing may not amount to manufacture for sales tax purposes where the original substance remains commercially the same. On maintainability, the existence of an alternate statutory remedy was treated as a discretionary restraint rather than an absolute bar; a pure question of law of general public importance and a time-barred appeal justified entertaining the writ petition. en-us Fri, 06 Apr 1984 00:00:00 +0530 Wed, 14 Aug 2013 15:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154241 Copra powder was treated as falling within the copra entry because the expression "that is to say" made the schedule exhaustive, and simple crushing did not alter the commodity's essential identity or create a new commercial article. The analysis also noted that mere processing may not amount to manufacture for sales tax purposes where the original substance remains commercially the same. On maintainability, the existence of an alternate statutory remedy was treated as a discretionary restraint rather than an absolute bar; a pure question of law of general public importance and a time-barred appeal justified entertaining the writ petition. Case-Laws VAT and Sales Tax Fri, 06 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154241