https://www.taxtmi.com/caselaws?id=163675 Tarbuj seed was treated as an exempt vegetable seed under the relevant trade tax notification, so the exemption was upheld. Coconut powder was treated as taxable on the basis that coconut and coconut powder are similar commodities liable at four per cent, so the assessee's objection failed. The claimed exemption for closing stock of Rs. 37,598 was rejected because the Tribunal found, as a matter of fact, that the stock had become dead stock after the business closed and was not saleable. No question of law arose on that factual finding, and the revision was left undisturbed. en-us Mon, 02 Apr 2007 00:00:00 +0530 Mon, 07 Apr 2014 14:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163675 Tarbuj seed was treated as an exempt vegetable seed under the relevant trade tax notification, so the exemption was upheld. Coconut powder was treated as taxable on the basis that coconut and coconut powder are similar commodities liable at four per cent, so the assessee's objection failed. The claimed exemption for closing stock of Rs. 37,598 was rejected because the Tribunal found, as a matter of fact, that the stock had become dead stock after the business closed and was not saleable. No question of law arose on that factual finding, and the revision was left undisturbed. Case-Laws VAT and Sales Tax Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163675