https://www.taxtmi.com/caselaws?id=160053 Sugarcane exempt under the Andhra Pradesh General Sales Tax Act did not retain that exempt status when the assessee cut it into smaller pieces and supplied it to members as seedlings for cultivation rather than for juice extraction. The changed form and distinct commercial use meant the goods were no longer treated as exempt sugarcane, and the turnover was liable to sales tax as unclassified goods. The stated principle is that a commodity may lose exemption when its modified form is supplied for a different commercial purpose, with taxability then falling under the general charging provision. en-us Thu, 29 Jul 1999 00:00:00 +0530 Sat, 07 Dec 2013 17:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160053 Sugarcane exempt under the Andhra Pradesh General Sales Tax Act did not retain that exempt status when the assessee cut it into smaller pieces and supplied it to members as seedlings for cultivation rather than for juice extraction. The changed form and distinct commercial use meant the goods were no longer treated as exempt sugarcane, and the turnover was liable to sales tax as unclassified goods. The stated principle is that a commodity may lose exemption when its modified form is supplied for a different commercial purpose, with taxability then falling under the general charging provision. Case-Laws VAT and Sales Tax Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160053