https://www.taxtmi.com/caselaws?id=160188 The Court remitted the matter back to the Tribunal for fresh consideration, allowing both parties to present evidence on whether the powdered forms of chilli and coriander are commercially distinct from their whole counterparts. The Court emphasized the need for evidence to establish commercial distinction rather than relying solely on theoretical tests. The judgment set a precedent highlighting the importance of evidence in determining whether a transformation process results in commercially distinct goods. en-us Thu, 15 Jul 1999 00:00:00 +0530 Wed, 11 Dec 2013 14:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160188 The Court remitted the matter back to the Tribunal for fresh consideration, allowing both parties to present evidence on whether the powdered forms of chilli and coriander are commercially distinct from their whole counterparts. The Court emphasized the need for evidence to establish commercial distinction rather than relying solely on theoretical tests. The judgment set a precedent highlighting the importance of evidence in determining whether a transformation process results in commercially distinct goods. Case-Laws VAT and Sales Tax Thu, 15 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160188