https://www.taxtmi.com/caselaws?id=212747 Sales tax classification turns on the true nature, ingredients, form and market identity of the product, not on the manufacturer's label or the fact that a scheduled commodity is its principal ingredient. Nutralite table margarine, being a distinct marketable commodity produced by emulsification of palm oil with other ingredients, was treated as having an independent commercial identity. It was therefore held not to answer the description of vegetable oil or hydrogenated vegetable oil under Schedule C, entries 100 or 102, and was classified under the residuary entry in Schedule E, entry 1. The decision confirms that usability alone does not determine classification where the goods have emerged as a separate commercial product. en-us Fri, 04 Mar 2011 00:00:00 +0530 Wed, 07 May 2014 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212747 Sales tax classification turns on the true nature, ingredients, form and market identity of the product, not on the manufacturer's label or the fact that a scheduled commodity is its principal ingredient. Nutralite table margarine, being a distinct marketable commodity produced by emulsification of palm oil with other ingredients, was treated as having an independent commercial identity. It was therefore held not to answer the description of vegetable oil or hydrogenated vegetable oil under Schedule C, entries 100 or 102, and was classified under the residuary entry in Schedule E, entry 1. The decision confirms that usability alone does not determine classification where the goods have emerged as a separate commercial product. Case-Laws VAT and Sales Tax Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212747