https://www.taxtmi.com/caselaws?id=156764 Grinding whole turmeric and pepper into powder and packing them for sale was treated as processing and manufacture because the powdered goods were regarded in trade as distinct commercial commodities from the whole spices. On that basis, the seller was liable as a dealer on sales of the powdered products. The single-point levy objection also failed because tax paid on the original whole commodities did not protect a later, commercially different product from tax. The note emphasizes that taxation follows the market identity of the commodity sold, not merely its source material. en-us Wed, 15 May 1991 00:00:00 +0530 Tue, 24 Sep 2013 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156764 Grinding whole turmeric and pepper into powder and packing them for sale was treated as processing and manufacture because the powdered goods were regarded in trade as distinct commercial commodities from the whole spices. On that basis, the seller was liable as a dealer on sales of the powdered products. The single-point levy objection also failed because tax paid on the original whole commodities did not protect a later, commercially different product from tax. The note emphasizes that taxation follows the market identity of the commodity sold, not merely its source material. Case-Laws VAT and Sales Tax Wed, 15 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156764