https://www.taxtmi.com/caselaws?id=157340 Where the State had treated the transfer of mahul leaf collection rights as a taxable sale and collected sales tax, it could not later deny that the goods had already suffered tax for purposes of the section 8(5) CST exemption conditioned on prior State taxation; the assessee was entitled to the exemption. Drying and bundling of mahul leaves did not create a new commercial commodity and therefore did not amount to manufacture under the State sales tax law, following the same principle applied to tendu leaves. Both issues were resolved in favour of the assessee. en-us Wed, 31 Aug 1994 00:00:00 +0530 Fri, 04 Oct 2013 13:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157340 Where the State had treated the transfer of mahul leaf collection rights as a taxable sale and collected sales tax, it could not later deny that the goods had already suffered tax for purposes of the section 8(5) CST exemption conditioned on prior State taxation; the assessee was entitled to the exemption. Drying and bundling of mahul leaves did not create a new commercial commodity and therefore did not amount to manufacture under the State sales tax law, following the same principle applied to tendu leaves. Both issues were resolved in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 31 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157340