https://www.taxtmi.com/caselaws?id=164660 Processing or dilution that changes a raw material into a commercially distinct product with a different identity and use prevents classification of the finished goods under the original commodity entry for VAT purposes. Ujala Supreme, containing only a small proportion of acid violet paste and used as a fabric whitener, was held not to fall under the acid violets entry. Ujala Stiff and Shine, composed of polymerised vinyl acetate with water and fragrance and used as a laundry stiffening and shining agent, was also held outside the claimed specific entry. In the absence of a specific schedule entry, the products were treated as liable under the residuary tax entry. en-us Mon, 06 Apr 2009 00:00:00 +0530 Tue, 11 Nov 2014 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164660 Processing or dilution that changes a raw material into a commercially distinct product with a different identity and use prevents classification of the finished goods under the original commodity entry for VAT purposes. Ujala Supreme, containing only a small proportion of acid violet paste and used as a fabric whitener, was held not to fall under the acid violets entry. Ujala Stiff and Shine, composed of polymerised vinyl acetate with water and fragrance and used as a laundry stiffening and shining agent, was also held outside the claimed specific entry. In the absence of a specific schedule entry, the products were treated as liable under the residuary tax entry. Case-Laws VAT and Sales Tax Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164660