https://www.taxtmi.com/caselaws?id=154451 Sales tax classification depends on the common or commercial identity of the commodity, not its scientific or technical description. On the admitted facts, "lisa sugar" was a distinct manufactured product with additives, marketed under a different name and used only for confectionery, so it had lost the identity of ordinary sugar; it was therefore not covered by the sugar exemption in entry 31-B of the Karnataka Sales Tax Act. Because it did not fall within any classified entry, the turnover was assessable as an unclassified commodity under section 5(1), and the tax assessment was treated as valid. en-us Fri, 13 Jun 1986 00:00:00 +0530 Wed, 21 Aug 2013 15:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154451 Sales tax classification depends on the common or commercial identity of the commodity, not its scientific or technical description. On the admitted facts, "lisa sugar" was a distinct manufactured product with additives, marketed under a different name and used only for confectionery, so it had lost the identity of ordinary sugar; it was therefore not covered by the sugar exemption in entry 31-B of the Karnataka Sales Tax Act. Because it did not fall within any classified entry, the turnover was assessable as an unclassified commodity under section 5(1), and the tax assessment was treated as valid. Case-Laws VAT and Sales Tax Fri, 13 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154451