Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1994 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (4) TMI 316 - SC - VAT and Sales TaxWhether groundnut protein flour is a deoiled cake within entry 29 of Schedule I of the Act? Held that:- Appeal allowed. It is true that the analyst report in this appeal does indicate that both deoiled cake and groundnut protein flour contain common properties but the use and purpose being different and distinct, they cannot be considered to be the same commodity. The groundnut protein flour is an edible protein food for human consumption and is a different commercially marketable entity and thereby is distinct from deoiled cake for animal feed though obtained in the course of same process at different stages. Both emerge into different and distinct commodities commercially known in common parlance for distinct and different use. Thereby groundnut protein flour did not remain part of the genus, i.e., deoiled cake, but became a new and different entity known in the commercial parlance. Accordingly it is exigible to CST at the relevant time at 4 per cent. The appeals, therefore, are allowed. The order of the High Court is set aside and that of the Deputy Commissioner and Commercial Tax Officer and Sales Tax Appellate Tribunal are confirmed.
|