https://www.taxtmi.com/caselaws?id=156736 Conversion of whole turmeric and whole black pepper into powder was treated as processing because it involved a real operation on the goods and produced a change for marketing, even though the commodities retained their identity. The absence of a statutory definition for "processed" and "processing" did not prevent the words from being given their plain meaning. Earlier local purchase tax and the fact that no new commercial commodity emerged did not defeat taxability at the sale stage. On that basis, the applicants were held to be dealers and the sales of the powdered commodities were held taxable under the Act. en-us Tue, 24 Jul 1990 00:00:00 +0530 Tue, 24 Sep 2013 14:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156736 Conversion of whole turmeric and whole black pepper into powder was treated as processing because it involved a real operation on the goods and produced a change for marketing, even though the commodities retained their identity. The absence of a statutory definition for "processed" and "processing" did not prevent the words from being given their plain meaning. Earlier local purchase tax and the fact that no new commercial commodity emerged did not defeat taxability at the sale stage. On that basis, the applicants were held to be dealers and the sales of the powdered commodities were held taxable under the Act. Case-Laws VAT and Sales Tax Tue, 24 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156736