https://www.taxtmi.com/caselaws?id=247247 Common salt used in biscuit manufacture was treated as common salt for human consumption, because the relevant statutory test was the commodity's character and the purpose for which it was used, not the buyer's industrial use. The court relied on its earlier view in the assessee's own case, which had been accepted by the Revenue, and found no change in the commodity or circumstances. Entry 62 covered only salt for industrial use, while Entry 7 exempted common salt, other than salt for industrial use. The assessee therefore fell within the exemption under Entry 7 and not the taxable entry under Entry 62. en-us Thu, 27 Sep 2012 00:00:00 +0530 Tue, 08 Jul 2014 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247247 Common salt used in biscuit manufacture was treated as common salt for human consumption, because the relevant statutory test was the commodity's character and the purpose for which it was used, not the buyer's industrial use. The court relied on its earlier view in the assessee's own case, which had been accepted by the Revenue, and found no change in the commodity or circumstances. Entry 62 covered only salt for industrial use, while Entry 7 exempted common salt, other than salt for industrial use. The assessee therefore fell within the exemption under Entry 7 and not the taxable entry under Entry 62. Case-Laws VAT and Sales Tax Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247247