https://www.taxtmi.com/caselaws?id=165962 Sale of full-grown broiler chicken after rearing one- or two-day-old chicks was treated as the first taxable sale because the chicks purchased and the broilers sold were not the same goods in commercial identity, value, or use. The Court noted that substantial rearing under controlled feeding, temperature, medication, and care changed the commodity into marketable broiler chicken sold for meat value. Presumptive tax under section 6(5) was therefore unavailable, and the dealers were held to be first taxable sellers. en-us Wed, 28 Mar 2012 00:00:00 +0530 Fri, 12 Sep 2014 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165962 Sale of full-grown broiler chicken after rearing one- or two-day-old chicks was treated as the first taxable sale because the chicks purchased and the broilers sold were not the same goods in commercial identity, value, or use. The Court noted that substantial rearing under controlled feeding, temperature, medication, and care changed the commodity into marketable broiler chicken sold for meat value. Presumptive tax under section 6(5) was therefore unavailable, and the dealers were held to be first taxable sellers. Case-Laws VAT and Sales Tax Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165962