https://www.taxtmi.com/caselaws?id=154291 Raw cashewnuts and cashew kernel were treated as commercially distinct commodities for purchase tax purposes under the Karnataka Sales Tax Act. The schedule entry referring to "cashew and its kernel" did not make them one and the same commodity, and prior Supreme Court authority had already recognised processed edible kernels as different from raw nuts. Explanation VI was read as an exemption provision relieving the kernel from tax at the sale stage where tax had already been paid on cashew, not as a declaration of identity between the two articles. Because the assessee purchased raw cashewnuts from non-registered dealers for manufacture of kernels, the statutory conditions for levy of purchase tax were satisfied. en-us Fri, 26 Oct 1984 00:00:00 +0530 Fri, 16 Aug 2013 18:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154291 Raw cashewnuts and cashew kernel were treated as commercially distinct commodities for purchase tax purposes under the Karnataka Sales Tax Act. The schedule entry referring to "cashew and its kernel" did not make them one and the same commodity, and prior Supreme Court authority had already recognised processed edible kernels as different from raw nuts. Explanation VI was read as an exemption provision relieving the kernel from tax at the sale stage where tax had already been paid on cashew, not as a declaration of identity between the two articles. Because the assessee purchased raw cashewnuts from non-registered dealers for manufacture of kernels, the statutory conditions for levy of purchase tax were satisfied. Case-Laws VAT and Sales Tax Fri, 26 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154291