https://www.taxtmi.com/caselaws?id=259187 Rice bran fatty acid and rice bran acid oil were treated as commercially distinct commodities from rice bran oil for sales tax purposes because commercial parlance and functional utility showed that rice bran oil is edible, while the other products are by-products used for soap manufacture and other non-edible purposes. The refining process was found to produce separate commercial goods, so the later insertion of a separate entry for acid oil and fatty acid did not affect the assessment year in question. They were therefore liable to tax as separate commodities. en-us Thu, 12 Mar 2015 00:00:00 +0530 Sat, 05 Nov 2016 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259187 Rice bran fatty acid and rice bran acid oil were treated as commercially distinct commodities from rice bran oil for sales tax purposes because commercial parlance and functional utility showed that rice bran oil is edible, while the other products are by-products used for soap manufacture and other non-edible purposes. The refining process was found to produce separate commercial goods, so the later insertion of a separate entry for acid oil and fatty acid did not affect the assessment year in question. They were therefore liable to tax as separate commodities. Case-Laws VAT and Sales Tax Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259187