https://www.taxtmi.com/caselaws?id=161097 Additional toll tax on dry fruits exported from the State was treated as a tax-like toll traverse, so strict quid pro quo was not required; the levy was upheld despite the goods moving on national highways. The dry-fruit processing activities of grading, sorting, bleaching, drying, cleaning, shelling and packing were held not to amount to manufacture because no new and distinct commercial commodity emerged, so toll exemption notifications did not apply. A sales tax notification fixing tax computation by weight was upheld because it only prescribed a mode of determining turnover and did not change the incidence of tax or amount to colourable exercise of power. en-us Mon, 23 Aug 1999 00:00:00 +0530 Tue, 31 Dec 2013 17:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161097 Additional toll tax on dry fruits exported from the State was treated as a tax-like toll traverse, so strict quid pro quo was not required; the levy was upheld despite the goods moving on national highways. The dry-fruit processing activities of grading, sorting, bleaching, drying, cleaning, shelling and packing were held not to amount to manufacture because no new and distinct commercial commodity emerged, so toll exemption notifications did not apply. A sales tax notification fixing tax computation by weight was upheld because it only prescribed a mode of determining turnover and did not change the incidence of tax or amount to colourable exercise of power. Case-Laws VAT and Sales Tax Mon, 23 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161097