https://www.taxtmi.com/caselaws?id=275627 Cut and dried chicory roots retained their identity as chicory tubers because cutting, slicing and drying were only handling steps and did not create any essential change in the commodity. Applying the principle that a processed article remains the same commodity where its identity is unchanged, the roots fell within Entry 23 of the First Schedule to the Gujarat Sales Tax Act, 1969 as tubers and not the residuary entry. The text also notes that Entry 8 was inapplicable because the dried roots were not shown to be edible tubers. en-us Wed, 26 Aug 1998 00:00:00 +0530 Wed, 10 Oct 2018 14:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275627 Cut and dried chicory roots retained their identity as chicory tubers because cutting, slicing and drying were only handling steps and did not create any essential change in the commodity. Applying the principle that a processed article remains the same commodity where its identity is unchanged, the roots fell within Entry 23 of the First Schedule to the Gujarat Sales Tax Act, 1969 as tubers and not the residuary entry. The text also notes that Entry 8 was inapplicable because the dried roots were not shown to be edible tubers. Case-Laws VAT and Sales Tax Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275627