https://www.taxtmi.com/caselaws?id=163040 Filtered coconut oil was treated as coconut oil under the entry for "oil of all kinds", not as hair oil, and the departmental circular on classification was followed; the assessment in the assessee's favour was sustained. Cattle feed and balanced poultry feed were held to fall within the exempted entries for cattle fodder and poultry feed supplements, so the sales remained exempt. Sales of blue detergent bars and cakes were treated as second sales on a principal-to-principal basis, because buyer-specified raw materials and quality controls did not make the manufacturer a captive manufacturer acting on the buyer's behalf; tax as first sales was not attracted. en-us Tue, 11 Sep 2007 00:00:00 +0530 Sat, 27 Dec 2014 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163040 Filtered coconut oil was treated as coconut oil under the entry for "oil of all kinds", not as hair oil, and the departmental circular on classification was followed; the assessment in the assessee's favour was sustained. Cattle feed and balanced poultry feed were held to fall within the exempted entries for cattle fodder and poultry feed supplements, so the sales remained exempt. Sales of blue detergent bars and cakes were treated as second sales on a principal-to-principal basis, because buyer-specified raw materials and quality controls did not make the manufacturer a captive manufacturer acting on the buyer's behalf; tax as first sales was not attracted. Case-Laws VAT and Sales Tax Tue, 11 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163040