https://www.taxtmi.com/caselaws?id=161082 Raw rubber sheets or RMA sheets are treated as rubber products for sales tax classification because processing such as preservation, coagulation, drying, grading and packing creates a commercially distinct and marketable commodity. Classification therefore depends on the article's commercial identity in trade, not merely its original raw form. On that basis, the Tribunal's view that the goods fell within entry 101 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as rubber products was supported by the evidence and was not shown to be perverse, so the goods were not taxable only at the general rate applicable to raw rubber. en-us Thu, 04 Oct 2001 00:00:00 +0530 Tue, 31 Dec 2013 15:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161082 Raw rubber sheets or RMA sheets are treated as rubber products for sales tax classification because processing such as preservation, coagulation, drying, grading and packing creates a commercially distinct and marketable commodity. Classification therefore depends on the article's commercial identity in trade, not merely its original raw form. On that basis, the Tribunal's view that the goods fell within entry 101 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as rubber products was supported by the evidence and was not shown to be perverse, so the goods were not taxable only at the general rate applicable to raw rubber. Case-Laws VAT and Sales Tax Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161082