https://www.taxtmi.com/caselaws?id=332203 Bagasse was analysed under the common parlance and commercial understanding test for sales tax classification, and on the facts stated it was treated as falling within "sugarcane" in Schedule Entry A-44 because there was no evidence that the market regarded it as a separate commodity. On that basis, it was treated as tax free. The Court also treated the Tribunal's referred question as a mixed question of law and fact, since the issue depended on the factual record concerning bagasse's commercial identity rather than a pure abstract legal question. The stated ratio is that a residue or by-product may be treated as part of the parent commodity where no distinct market identity is shown. en-us Tue, 16 Aug 2016 00:00:00 +0530 Tue, 28 Mar 2017 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332203 Bagasse was analysed under the common parlance and commercial understanding test for sales tax classification, and on the facts stated it was treated as falling within "sugarcane" in Schedule Entry A-44 because there was no evidence that the market regarded it as a separate commodity. On that basis, it was treated as tax free. The Court also treated the Tribunal's referred question as a mixed question of law and fact, since the issue depended on the factual record concerning bagasse's commercial identity rather than a pure abstract legal question. The stated ratio is that a residue or by-product may be treated as part of the parent commodity where no distinct market identity is shown. Case-Laws VAT and Sales Tax Tue, 16 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332203