https://www.taxtmi.com/caselaws?id=159449 Exercise books made from paper purchased free of tax on declaration were not treated as a different commercial commodity from the paper itself. The Supreme Court had already reversed the earlier view in the same line of litigation, and that reasoning applied here as well: converting paper into exercise books did not create a distinct commodity for the sales tax consequence arising from breach of the declaration. The Tribunal was therefore not justified in treating the exercise books as separate from the purchased paper, and the reference was answered in favour of the assessee. en-us Fri, 27 Jul 1990 00:00:00 +0530 Mon, 25 Nov 2013 17:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159449 Exercise books made from paper purchased free of tax on declaration were not treated as a different commercial commodity from the paper itself. The Supreme Court had already reversed the earlier view in the same line of litigation, and that reasoning applied here as well: converting paper into exercise books did not create a distinct commodity for the sales tax consequence arising from breach of the declaration. The Tribunal was therefore not justified in treating the exercise books as separate from the purchased paper, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 27 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159449