https://www.taxtmi.com/caselaws?id=259419 Processing natural sesame seeds by cleaning, grading, washing with caustic soda, drying and removing the upper layer to produce huld sesame was treated as manufacture under the Gujarat VAT Act because the operation created a distinct marketable and edible product with a real change in form, quality and use. On that basis, input tax credit was available, and the associated penalty and interest were not sustained. The Court distinguished Revenue authorities cited on the facts, as those cases did not involve a comparable transformation of the original commodity. The Tribunal's view was affirmed and the tax appeals were dismissed. en-us Thu, 16 Apr 2015 00:00:00 +0530 Fri, 17 Jun 2016 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259419 Processing natural sesame seeds by cleaning, grading, washing with caustic soda, drying and removing the upper layer to produce huld sesame was treated as manufacture under the Gujarat VAT Act because the operation created a distinct marketable and edible product with a real change in form, quality and use. On that basis, input tax credit was available, and the associated penalty and interest were not sustained. The Court distinguished Revenue authorities cited on the facts, as those cases did not involve a comparable transformation of the original commodity. The Tribunal's view was affirmed and the tax appeals were dismissed. Case-Laws VAT and Sales Tax Thu, 16 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259419