https://www.taxtmi.com/caselaws?id=167895 A composite manufactured product must be classified on the basis of the finished commodity as marketed, not on the separate character of its ingredients. Rich's Whip Topping, made through processes such as emulsification, pasteurization, homogenization, chilling and ageing, emerged as a distinct commercial product and could not be treated as a mere raw material or industrial input under entry 100(4) of Schedule IV. It therefore fell outside that entry and was taxable under the residuary Schedule V. en-us Fri, 30 Dec 2011 00:00:00 +0530 Fri, 09 Jan 2015 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167895 A composite manufactured product must be classified on the basis of the finished commodity as marketed, not on the separate character of its ingredients. Rich's Whip Topping, made through processes such as emulsification, pasteurization, homogenization, chilling and ageing, emerged as a distinct commercial product and could not be treated as a mere raw material or industrial input under entry 100(4) of Schedule IV. It therefore fell outside that entry and was taxable under the residuary Schedule V. Case-Laws VAT and Sales Tax Fri, 30 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167895