https://www.taxtmi.com/caselaws?id=156764 Processing whole turmeric and pepper into powder and packing them for sale creates distinct commercial commodities under the West Bengal Sales Tax Act, 1954. Commercial parlance distinguishes whole spices from their powdered forms; grinding and packing therefore constitute both processing and manufacture, making the seller liable to sales tax on the powdered goods. Single-point levy does not prevent taxation of a later product where processing has produced a new marketable commodity. Earlier tax paid on whole turmeric or pepper does not amount to double taxation of the powdered forms, which are taxable in their own right. 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 Processing whole turmeric and pepper into powder and packing them for sale creates distinct commercial commodities under the West Bengal Sales Tax Act, 1954. Commercial parlance distinguishes whole spices from their powdered forms; grinding and packing therefore constitute both processing and manufacture, making the seller liable to sales tax on the powdered goods. Single-point levy does not prevent taxation of a later product where processing has produced a new marketable commodity. Earlier tax paid on whole turmeric or pepper does not amount to double taxation of the powdered forms, which are taxable in their own right. Case-Laws VAT and Sales Tax Wed, 15 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156764