https://www.taxtmi.com/caselaws?id=157973 The Madras HC held that a mixture of exempted ingredients sold as feed under the brand name "J.K. Feeds" was not exigible to sales tax because the ingredients, including rice bran, wheat bran, pulses and grams dust, cholam, ragi and salt, were covered by the exemption notifications in force. Mere powdering and mixing for consumer convenience did not create a commercially distinct commodity or destroy the identity of the exempted ingredients. The denial of exemption rested on a mistaken assumption that some ingredients were non-exempt. The levy on the compounded feed was therefore unsustainable, and the orders of the authorities below were set aside. en-us Mon, 16 Sep 1991 00:00:00 +0530 Mon, 14 Oct 2013 16:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157973 The Madras HC held that a mixture of exempted ingredients sold as feed under the brand name "J.K. Feeds" was not exigible to sales tax because the ingredients, including rice bran, wheat bran, pulses and grams dust, cholam, ragi and salt, were covered by the exemption notifications in force. Mere powdering and mixing for consumer convenience did not create a commercially distinct commodity or destroy the identity of the exempted ingredients. The denial of exemption rested on a mistaken assumption that some ingredients were non-exempt. The levy on the compounded feed was therefore unsustainable, and the orders of the authorities below were set aside. Case-Laws VAT and Sales Tax Mon, 16 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157973