https://www.taxtmi.com/caselaws?id=163057 Maize poha was held to be a commercially distinct processed commodity and not the same as maize for sales tax classification under the Kerala General Sales Tax Act, 1963. Applying the common parlance and functional tests, and reading the Second Schedule entry as exhaustive because of the words "that is to say," the Court noted that heating, steaming and flattening maize changes its size, shape, structure, utility and edible character. Since the raw maize is consumed in the process and the finished product acquires a different commercial identity, maize poha falls outside the maize entry and is taxable under the residuary entry. en-us Mon, 31 Mar 2008 00:00:00 +0530 Wed, 10 Dec 2014 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163057 Maize poha was held to be a commercially distinct processed commodity and not the same as maize for sales tax classification under the Kerala General Sales Tax Act, 1963. Applying the common parlance and functional tests, and reading the Second Schedule entry as exhaustive because of the words "that is to say," the Court noted that heating, steaming and flattening maize changes its size, shape, structure, utility and edible character. Since the raw maize is consumed in the process and the finished product acquires a different commercial identity, maize poha falls outside the maize entry and is taxable under the residuary entry. Case-Laws VAT and Sales Tax Mon, 31 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163057