https://www.taxtmi.com/caselaws?id=1590 Masala powder made by grinding and mixing spices and other ingredients is treated as a commercially distinct commodity, not as the same goods as the individual spices used in its preparation. The commercial parlance test applies: once the ingredients lose their separate identity and a new marketable product emerges, tax is levied on that distinct commercial article. A broader definition of spices in the Spices Board Act does not control the sales tax entry under the Andhra Pradesh General Sales Tax Act. The result is that masala powder falls outside the entry for spices and is taxable as a separate commodity. en-us Mon, 09 Jul 2007 00:00:00 +0530 Tue, 01 Dec 2015 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1590 Masala powder made by grinding and mixing spices and other ingredients is treated as a commercially distinct commodity, not as the same goods as the individual spices used in its preparation. The commercial parlance test applies: once the ingredients lose their separate identity and a new marketable product emerges, tax is levied on that distinct commercial article. A broader definition of spices in the Spices Board Act does not control the sales tax entry under the Andhra Pradesh General Sales Tax Act. The result is that masala powder falls outside the entry for spices and is taxable as a separate commodity. Case-Laws VAT and Sales Tax Mon, 09 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1590