https://www.taxtmi.com/caselaws?id=156835 Under the Karnataka Sales Tax Act, separate schedule entries for parched rice, puffed rice and rice support distinct tax classification, so parched rice and puffed rice were not to be treated as rice for the claimed exemption or purchase tax treatment. A prior ruling treating rice and puffed or parched rice as the same commodity was distinguished because it arose under a different statutory scheme without separate classification. The analysis applies the principle that the Legislature may classify goods separately and that processing may produce a different commercial commodity for sales tax purposes. en-us Thu, 14 Dec 1989 00:00:00 +0530 Wed, 25 Sep 2013 14:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156835 Under the Karnataka Sales Tax Act, separate schedule entries for parched rice, puffed rice and rice support distinct tax classification, so parched rice and puffed rice were not to be treated as rice for the claimed exemption or purchase tax treatment. A prior ruling treating rice and puffed or parched rice as the same commodity was distinguished because it arose under a different statutory scheme without separate classification. The analysis applies the principle that the Legislature may classify goods separately and that processing may produce a different commercial commodity for sales tax purposes. Case-Laws VAT and Sales Tax Thu, 14 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156835