https://www.taxtmi.com/caselaws?id=162004 Purchase tax under section 3-AAAA of the U.P. Trade Tax Act was not attracted where green tea leaves were processed before resale, because the statutory condition required resale in the same form and condition as purchased. The processing described-wither ing, crushing, drying, fermenting, grading, roasting and packing-was treated as necessary preparation to make the commodity marketable, not a transformation into a new commercial product. Since the tea retained its essential identity and commercial character, no new taxable commodity came into existence and the resale still satisfied the statutory requirement. en-us Mon, 26 Jun 2006 00:00:00 +0530 Fri, 14 Feb 2014 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162004 Purchase tax under section 3-AAAA of the U.P. Trade Tax Act was not attracted where green tea leaves were processed before resale, because the statutory condition required resale in the same form and condition as purchased. The processing described-wither ing, crushing, drying, fermenting, grading, roasting and packing-was treated as necessary preparation to make the commodity marketable, not a transformation into a new commercial product. Since the tea retained its essential identity and commercial character, no new taxable commodity came into existence and the resale still satisfied the statutory requirement. Case-Laws VAT and Sales Tax Mon, 26 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162004