https://www.taxtmi.com/caselaws?id=156778 Paddy and the rice obtained after dehusking were treated as distinct commodities in common parlance, so bringing paddy into a local area for processing and export could still amount to consumption, use or sale within that area. On that basis, the entry tax charging provisions were held applicable to the movement of paddy into the local area despite the subsequent conversion into rice for export. The legal effect was that such transactions could attract entry tax where the commodity entering the area and the processed output are not regarded as the same article. en-us Tue, 13 Sep 1988 00:00:00 +0530 Tue, 24 Sep 2013 17:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156778 Paddy and the rice obtained after dehusking were treated as distinct commodities in common parlance, so bringing paddy into a local area for processing and export could still amount to consumption, use or sale within that area. On that basis, the entry tax charging provisions were held applicable to the movement of paddy into the local area despite the subsequent conversion into rice for export. The legal effect was that such transactions could attract entry tax where the commodity entering the area and the processed output are not regarded as the same article. Case-Laws VAT and Sales Tax Tue, 13 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156778