https://www.taxtmi.com/caselaws?id=161082 Raw rubber sheets or RMA sheets are treated as rubber products under entry 101 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, rather than as raw rubber taxable at the general rate. Processing of latex or natural rubber through preservation, coagulation, drying, grading and packing produces a commercially distinct and marketable commodity. Tax classification therefore follows the goods' identity in commercial parlance, not their original raw material. The classification depends on whether processing has caused the commodity to lose its original identity and emerge as a separate product. 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 under entry 101 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, rather than as raw rubber taxable at the general rate. Processing of latex or natural rubber through preservation, coagulation, drying, grading and packing produces a commercially distinct and marketable commodity. Tax classification therefore follows the goods' identity in commercial parlance, not their original raw material. The classification depends on whether processing has caused the commodity to lose its original identity and emerge as a separate product. Case-Laws VAT and Sales Tax Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161082