https://www.taxtmi.com/caselaws?id=154999 Manual cleaning and separation of chopa from dhania did not materially alter the character or identity of the commodity. The Orissa HC noted that the goods remained dhania in substance, so the dealer retained entitlement to purchase on declaration for resale under the registration certificate. As there was no prohibited change in commodity, the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 was not violated and assessment under section 12(8) was not justified. The Tribunal's view was therefore upheld, and the transaction was not treated as attracting additional sales tax on the footing of a changed commodity. en-us Tue, 02 Dec 1986 00:00:00 +0530 Fri, 30 Aug 2013 18:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154999 Manual cleaning and separation of chopa from dhania did not materially alter the character or identity of the commodity. The Orissa HC noted that the goods remained dhania in substance, so the dealer retained entitlement to purchase on declaration for resale under the registration certificate. As there was no prohibited change in commodity, the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 was not violated and assessment under section 12(8) was not justified. The Tribunal's view was therefore upheld, and the transaction was not treated as attracting additional sales tax on the footing of a changed commodity. Case-Laws VAT and Sales Tax Tue, 02 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154999