https://www.taxtmi.com/caselaws?id=156890 Processed dried chicory roots, sliced, sized and graded for powder use and coffee blending, do not qualify as exempt edible tubers or planting tubers under Schedule I to the Gujarat Sales Tax Act, 1969. Classification follows the commodity's popular or commercial understanding, market identity and intended use. An agreement requiring growers to supply harvested and processed chicory roots to the buyer, subject to quality specifications, rejection rights and damages, is a contract of sale and purchase rather than a works contract. Its dominant object is transfer of goods as chattels; a property clause securing exclusive supply does not itself transfer ownership during cultivation. The assessment orders remained undisturbed. en-us Fri, 28 Jun 1991 00:00:00 +0530 Wed, 25 Sep 2013 18:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156890 Processed dried chicory roots, sliced, sized and graded for powder use and coffee blending, do not qualify as exempt edible tubers or planting tubers under Schedule I to the Gujarat Sales Tax Act, 1969. Classification follows the commodity's popular or commercial understanding, market identity and intended use. An agreement requiring growers to supply harvested and processed chicory roots to the buyer, subject to quality specifications, rejection rights and damages, is a contract of sale and purchase rather than a works contract. Its dominant object is transfer of goods as chattels; a property clause securing exclusive supply does not itself transfer ownership during cultivation. The assessment orders remained undisturbed. Case-Laws VAT and Sales Tax Fri, 28 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156890