https://www.taxtmi.com/caselaws?id=161639 Processed maize products that retain the identity of the original commodity without appreciable chemical change remain covered by the entry applicable to that commodity, and sales tax does not attach merely because the goods have been boiled or parched. On the facts, 'makka poha' was treated as a cereal within the exempt schedule entry because no material showed that it had acquired a commercially distinct identity as cornflakes or inferior cornflakes. The seizure, penalty and revisional orders were therefore held unsustainable and were set aside. en-us Fri, 13 Jun 2003 00:00:00 +0530 Mon, 03 Feb 2014 14:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161639 Processed maize products that retain the identity of the original commodity without appreciable chemical change remain covered by the entry applicable to that commodity, and sales tax does not attach merely because the goods have been boiled or parched. On the facts, 'makka poha' was treated as a cereal within the exempt schedule entry because no material showed that it had acquired a commercially distinct identity as cornflakes or inferior cornflakes. The seizure, penalty and revisional orders were therefore held unsustainable and were set aside. Case-Laws VAT and Sales Tax Fri, 13 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161639