https://www.taxtmi.com/caselaws?id=155518 An article on sales tax classification explains that, in common and commercial parlance, "all forms of gram" includes dal because splitting gram does not create a new commercial commodity. The analysis treats dal as a broken form of gram, distinguishes the paddy-to-rice analogy because no new identity emerges here, and notes that earlier authority on gram converted into dal or dana remains applicable. It also regards authority on blackgram dal as consistent with this approach. On that basis, dal falls within the notification, and the additional tax demand based on treating it as outside gram is not sustainable. en-us Wed, 02 Sep 1987 00:00:00 +0530 Thu, 05 Sep 2013 11:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155518 An article on sales tax classification explains that, in common and commercial parlance, "all forms of gram" includes dal because splitting gram does not create a new commercial commodity. The analysis treats dal as a broken form of gram, distinguishes the paddy-to-rice analogy because no new identity emerges here, and notes that earlier authority on gram converted into dal or dana remains applicable. It also regards authority on blackgram dal as consistent with this approach. On that basis, dal falls within the notification, and the additional tax demand based on treating it as outside gram is not sustainable. Case-Laws VAT and Sales Tax Wed, 02 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155518