https://www.taxtmi.com/caselaws?id=165376 The High Court of Kerala upheld the tax liability on the last purchase of ginger in the State, despite its export in powdered form. The Court relied on previous decisions establishing that different forms of a product may have distinct commercial identities and uses, and that certain conversions constitute manufacturing. The Tribunal's decision was supported by Full Bench and Supreme Court precedents, leading to the dismissal of the sales tax revision case brought by the petitioner seeking exemption under the Central Sales Tax Act. en-us Mon, 30 Aug 2010 00:00:00 +0530 Wed, 02 Jul 2014 16:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165376 The High Court of Kerala upheld the tax liability on the last purchase of ginger in the State, despite its export in powdered form. The Court relied on previous decisions establishing that different forms of a product may have distinct commercial identities and uses, and that certain conversions constitute manufacturing. The Tribunal's decision was supported by Full Bench and Supreme Court precedents, leading to the dismissal of the sales tax revision case brought by the petitioner seeking exemption under the Central Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 30 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165376