https://www.taxtmi.com/caselaws?id=154327 The phrase "in the same form and condition" in the U.P. Sales Tax Act was construed in its natural and ordinary sense, and ginned cotton was held not to remain the same commodity as unginned kapas after processing. The broader manufacture test was not treated as decisive because the statutory inquiry turned on whether the goods retained the same form and condition. Precedent under the Central Sales Tax Act, 1956 was held distinguishable due to the special treatment of cotton as declared goods and the different statutory context. The purchase tax on kapas was therefore sustained. en-us Fri, 24 Feb 1984 00:00:00 +0530 Sat, 17 Aug 2013 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154327 The phrase "in the same form and condition" in the U.P. Sales Tax Act was construed in its natural and ordinary sense, and ginned cotton was held not to remain the same commodity as unginned kapas after processing. The broader manufacture test was not treated as decisive because the statutory inquiry turned on whether the goods retained the same form and condition. Precedent under the Central Sales Tax Act, 1956 was held distinguishable due to the special treatment of cotton as declared goods and the different statutory context. The purchase tax on kapas was therefore sustained. Case-Laws VAT and Sales Tax Fri, 24 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154327