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2010 (9) TMI 955 - HC - VAT and Sales TaxWhether potato chips would fall within the classification of processed vegetables in the Schedule under the Himachal Pradesh Value Added Tax Act, 2005? Held that:- Whether there is manufacturing in the process of potato getting transformed into potato chips and whether that is branded or not in sale, in the context of the H.P. VAT Act, 2005, is not a conclusively or a wholly relevant and material factor for finding a place under the residuary entry since the legislative intent in not specifying potato chips, despite specifying other items and despite granting exemption to potato and in not providing concessional rate of tax at four per cent is otherwise very clear. Therefore, we do not find any merit in the contentions advanced by the petitioner. Though altogether for different reasons, we confirm the view taken by the Assessing Authority as well as the Commissioner of Tax that potato chips under the H.P. VAT Act, is liable to be taxed at 12.5 per cent under Part III, Schedule A-residuary entry and not under Schedule B at four per cent.
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