https://www.taxtmi.com/caselaws?id=162974 Tinned fresh fruits and green vegetables remained within the exemption for fresh fruits and green vegetables because tinning did not change their essential commercial identity. The later notification excluding processed and branded goods in sealed containers supported the view that the earlier exemption continued to apply so long as the goods retained their character as fresh fruits and green vegetables. Preservation and tinning under the U.P. Trade Tax Act did not amount to manufacture, as the process merely preserved marketability and did not bring into existence a new commercial commodity. The revisions were allowed and the tribunal's view was set aside. en-us Fri, 16 Dec 2005 00:00:00 +0530 Wed, 19 Mar 2014 17:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162974 Tinned fresh fruits and green vegetables remained within the exemption for fresh fruits and green vegetables because tinning did not change their essential commercial identity. The later notification excluding processed and branded goods in sealed containers supported the view that the earlier exemption continued to apply so long as the goods retained their character as fresh fruits and green vegetables. Preservation and tinning under the U.P. Trade Tax Act did not amount to manufacture, as the process merely preserved marketability and did not bring into existence a new commercial commodity. The revisions were allowed and the tribunal's view was set aside. Case-Laws VAT and Sales Tax Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162974