https://www.taxtmi.com/caselaws?id=156844 Atta, maida and soji obtained from wheat were treated as the same commodity as wheat because processing only changed the grain's form and size without adding any new ingredient or altering its essential character. Applying the common parlance and commercial identity tests, the processed products continued to fall within the declared goods entry for wheat under the Central Sales Tax Act, so the statutory restriction against multiple or higher-stage taxation applied. Tax could not again be levied under the Karnataka Sales Tax Act on atta, maida and soji produced from tax-paid wheat, as that would amount to repeated taxation of the same declared commodity contrary to Section 15 of the Central Sales Tax Act. en-us Thu, 07 Mar 1991 00:00:00 +0530 Wed, 25 Sep 2013 14:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156844 Atta, maida and soji obtained from wheat were treated as the same commodity as wheat because processing only changed the grain's form and size without adding any new ingredient or altering its essential character. Applying the common parlance and commercial identity tests, the processed products continued to fall within the declared goods entry for wheat under the Central Sales Tax Act, so the statutory restriction against multiple or higher-stage taxation applied. Tax could not again be levied under the Karnataka Sales Tax Act on atta, maida and soji produced from tax-paid wheat, as that would amount to repeated taxation of the same declared commodity contrary to Section 15 of the Central Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 07 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156844