https://www.taxtmi.com/caselaws?id=759901 Tread rubber used in tyre retreading was held to be transferred in some other form, not as goods, because it lost its original identity through scraping, affixation, fusion and vulcanisation and became inseparably embedded in the retreaded tyre. The relevant clarificatory order for the assessment years governed the classification, while the later clarification on newer technologies did not change the position for those years. On that basis, the applicable tax rate was 12.5% for assessment year 2011-12 and 14.5% for assessment year 2013-14, and the assessee's view was rejected. en-us Mon, 07 Oct 2024 00:00:00 +0530 Fri, 11 Oct 2024 08:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759901 Tread rubber used in tyre retreading was held to be transferred in some other form, not as goods, because it lost its original identity through scraping, affixation, fusion and vulcanisation and became inseparably embedded in the retreaded tyre. The relevant clarificatory order for the assessment years governed the classification, while the later clarification on newer technologies did not change the position for those years. On that basis, the applicable tax rate was 12.5% for assessment year 2011-12 and 14.5% for assessment year 2013-14, and the assessee's view was rejected. Case-Laws VAT / Sales Tax Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759901