https://www.taxtmi.com/caselaws?id=273019 Sugar used to prepare Bura did not qualify as goods consumed as raw material for manufacture of other goods under the proviso to section 4(1) of the Entry Tax Act. The Court applied the test of transformation and commercial identity, holding that the proviso requires the original goods to lose their identity and emerge as a new, distinct commercial commodity. Bura was found to be only an amorphous form of sugar, with substantially the same sucrose content and no change in name, character, or use. The concessional entry tax rate was therefore unavailable, and the higher rate was correctly applied. en-us Mon, 16 Nov 1981 00:00:00 +0530 Thu, 31 May 2018 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273019 Sugar used to prepare Bura did not qualify as goods consumed as raw material for manufacture of other goods under the proviso to section 4(1) of the Entry Tax Act. The Court applied the test of transformation and commercial identity, holding that the proviso requires the original goods to lose their identity and emerge as a new, distinct commercial commodity. Bura was found to be only an amorphous form of sugar, with substantially the same sucrose content and no change in name, character, or use. The concessional entry tax rate was therefore unavailable, and the higher rate was correctly applied. Case-Laws VAT and Sales Tax Mon, 16 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273019