https://www.taxtmi.com/caselaws?id=157694 Recorded cassettes were held not to be a distinct commodity from empty cassettes for the purpose of entry 191 of the Kerala General Sales Tax Act, 1963. Because the assessee had already purchased the empty cassettes at the first point of sale, the later sale of the recorded cassettes was treated as only a second sale of the same goods and was therefore exempt from tax under that entry. The note also records that the earlier assessment year issue was not separately challenged and the Tribunal's view for that year remained undisturbed. en-us Thu, 22 Jul 1993 00:00:00 +0530 Wed, 09 Oct 2013 16:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157694 Recorded cassettes were held not to be a distinct commodity from empty cassettes for the purpose of entry 191 of the Kerala General Sales Tax Act, 1963. Because the assessee had already purchased the empty cassettes at the first point of sale, the later sale of the recorded cassettes was treated as only a second sale of the same goods and was therefore exempt from tax under that entry. The note also records that the earlier assessment year issue was not separately challenged and the Tribunal's view for that year remained undisturbed. Case-Laws VAT and Sales Tax Thu, 22 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157694