https://www.taxtmi.com/caselaws?id=162832 Robinson barley, after technical processing and fortification with ingredients such as iron and calcium, acquired a distinct commercial identity and was no longer treated as the same commodity as barley under the common parlance test. It therefore could not claim classification as barley or cereals for first-point sales tax treatment at 4%, and it also failed to qualify as declared goods under the Central Sales Tax Act. The challenge to the tax classification was rejected. en-us Wed, 23 Aug 2006 00:00:00 +0530 Sat, 15 Mar 2014 10:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162832 Robinson barley, after technical processing and fortification with ingredients such as iron and calcium, acquired a distinct commercial identity and was no longer treated as the same commodity as barley under the common parlance test. It therefore could not claim classification as barley or cereals for first-point sales tax treatment at 4%, and it also failed to qualify as declared goods under the Central Sales Tax Act. The challenge to the tax classification was rejected. Case-Laws VAT and Sales Tax Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162832