https://www.taxtmi.com/caselaws?id=156890 Dried, sliced, sized and graded chicory roots meant for powder and coffee blending were held outside the Gujarat Sales Tax Act entries for edible tubers and other exempt tubers because classification depends on the popular or commercial sense of the commodity, not its botanical description. The article also states that an agreement to buy chicory roots after harvesting, processing and grading to specification, with rejection and damages clauses, was a contract of sale and purchase. Its dominant object was transfer of goods as chattels, while the property clause functioned only as a security mechanism, not a works contract. 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 Dried, sliced, sized and graded chicory roots meant for powder and coffee blending were held outside the Gujarat Sales Tax Act entries for edible tubers and other exempt tubers because classification depends on the popular or commercial sense of the commodity, not its botanical description. The article also states that an agreement to buy chicory roots after harvesting, processing and grading to specification, with rejection and damages clauses, was a contract of sale and purchase. Its dominant object was transfer of goods as chattels, while the property clause functioned only as a security mechanism, not a works contract. Case-Laws VAT and Sales Tax Fri, 28 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156890