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VAT - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

When sugar is made into powder, it does not change the ...


Powdered sugar retains its natural identity and essential character despite its transformation into a powdered form.

May 11, 2018

Case Laws     VAT and Sales Tax     HC

When sugar is made into powder, it does not change the "substantial identity and character" or "essential nature" and it does not lose their natural form. Mere change into powdered form, does not change the "essential nature" of the commodity. - HC

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