https://www.taxtmi.com/caselaws?id=154743 Rejection of accounts can support a limited estimated addition to taxable turnover where the fact-finding authorities sustain the quantification on the record, and the addition of 1% was upheld. Processed chilli and coriander in powder form were treated as commercially distinct commodities from the original spices, applying the principle that processing may create a new taxable article in commercial parlance. Chilli powder and coriander powder were therefore held taxable at 8% under the relevant sales tax entry. The assessment was otherwise substantially sustained, subject to deletion of the turnover relating to packing materials at the appellate stage. en-us Tue, 30 Jun 1987 00:00:00 +0530 Mon, 26 Aug 2013 18:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154743 Rejection of accounts can support a limited estimated addition to taxable turnover where the fact-finding authorities sustain the quantification on the record, and the addition of 1% was upheld. Processed chilli and coriander in powder form were treated as commercially distinct commodities from the original spices, applying the principle that processing may create a new taxable article in commercial parlance. Chilli powder and coriander powder were therefore held taxable at 8% under the relevant sales tax entry. The assessment was otherwise substantially sustained, subject to deletion of the turnover relating to packing materials at the appellate stage. Case-Laws VAT and Sales Tax Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154743