https://www.taxtmi.com/caselaws?id=244623 For sales tax classification, the finished product must be identified by its processed character, composition and intended market use, not by one underlying raw material. A product marketed as ToxiwinES or Toxin Binder was found to undergo purification, grinding, pulverising and addition of feed additives, and it was certified and sold as an animal feed supplement. On that basis, the court held that the product fell under poultry feed in Entry 48 of Schedule I of the Gujarat Value Added Tax Act, 2003, rather than minerals and ores in Entry 51 of Schedule II. en-us Wed, 08 Jan 2014 00:00:00 +0530 Wed, 08 Oct 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244623 For sales tax classification, the finished product must be identified by its processed character, composition and intended market use, not by one underlying raw material. A product marketed as ToxiwinES or Toxin Binder was found to undergo purification, grinding, pulverising and addition of feed additives, and it was certified and sold as an animal feed supplement. On that basis, the court held that the product fell under poultry feed in Entry 48 of Schedule I of the Gujarat Value Added Tax Act, 2003, rather than minerals and ores in Entry 51 of Schedule II. Case-Laws VAT and Sales Tax Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244623