https://www.taxtmi.com/caselaws?id=157694 Recorded cassettes remained the same goods as empty cassettes for entry 191 of the First Schedule to the Kerala General Sales Tax Act, 1963. That entry taxed tapes and cassettes for electronic equipment only at the first sale in the State. Where empty cassettes had already been purchased in the first-sale transaction, their later sale after recording constituted a second sale and qualified for exemption. The treatment applied despite the recording being added to the cassettes, as it did not create different goods for the entry. 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 remained the same goods as empty cassettes for entry 191 of the First Schedule to the Kerala General Sales Tax Act, 1963. That entry taxed tapes and cassettes for electronic equipment only at the first sale in the State. Where empty cassettes had already been purchased in the first-sale transaction, their later sale after recording constituted a second sale and qualified for exemption. The treatment applied despite the recording being added to the cassettes, as it did not create different goods for the entry. Case-Laws VAT and Sales Tax Thu, 22 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157694