https://www.taxtmi.com/caselaws?id=164337 Sales tax exemption for turmeric powder under an industrial policy depends on eligibility certified by the competent industrial authority. Tax authorities should not reject such certification without seeking verification or clarification from the issuing authority or the relevant State-level body. Processing turmeric roots through boiling, drying, powdering and colouring produces turmeric powder as a commercially distinct commodity with different character and use; the activity therefore constitutes manufacture for exemption purposes. On these principles, turmeric powder qualifies for the sales tax exemption available to certified spice-manufacturing units. en-us Tue, 17 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164337 Sales tax exemption for turmeric powder under an industrial policy depends on eligibility certified by the competent industrial authority. Tax authorities should not reject such certification without seeking verification or clarification from the issuing authority or the relevant State-level body. Processing turmeric roots through boiling, drying, powdering and colouring produces turmeric powder as a commercially distinct commodity with different character and use; the activity therefore constitutes manufacture for exemption purposes. On these principles, turmeric powder qualifies for the sales tax exemption available to certified spice-manufacturing units. Case-Laws VAT and Sales Tax Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164337