https://www.taxtmi.com/caselaws?id=164337 Sales tax exemption for turmeric powder was upheld where the unit was certified by the competent industrial authority under the State industrial policy and supplementary Government order. The tax authorities' refusal to accept the certificate without clarification from the issuing authority or the State Level Committee was treated as inconsistent with the policy framework. The conversion of turmeric roots into turmeric powder was also held to amount to manufacture, because boiling, drying, powdering and colouring produced a commercially distinct commodity with a different character and use. The article records that the impugned orders were set aside and the assessee was held entitled to exemption. 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 was upheld where the unit was certified by the competent industrial authority under the State industrial policy and supplementary Government order. The tax authorities' refusal to accept the certificate without clarification from the issuing authority or the State Level Committee was treated as inconsistent with the policy framework. The conversion of turmeric roots into turmeric powder was also held to amount to manufacture, because boiling, drying, powdering and colouring produced a commercially distinct commodity with a different character and use. The article records that the impugned orders were set aside and the assessee was held entitled to exemption. Case-Laws VAT and Sales Tax Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164337