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2012 (6) TMI 765 - HC - VAT and Sales TaxCircular dated May 30, 2009, issued by the Commissioner of Taxes, Uttarakhand directing not to treat sauces like tomato sauce, etc., under entry 6 of Schedule IIB to the Uttarakhand Value Added Tax Act, 2005 challenged - whether the learned single judge, has rightly held that the tomato sauce is a processed vegetable? Held that:- Merely for the reason, that the word "tomato sauce" is not mentioned in entry 6, it cannot be said that the same is not included, particularly when the word "All" is affixed with the expression "processed and preserved vegetables" in the entry. In Mauri Yeast India Pvt. Ltd. v. State of U.P. [2008 (4) TMI 101 - SUPREME COURT] the apex court has opined that where two logical opinions are possible in respect of an item whether the same is covered under a specific entry or a residuary entry, the former is to be preferred. As such the trial court has rightly held that tomato sauce being a processed and preserved vegetable is covered under entry 6, and circular letter dated May 30, 2009, being against the spirit of entry 6 of Schedule IIB to the Value Added Tax Act, is liable to be quashed. The impugned order passed by the learned single judge, does not require any interference. Appeal dismissed.
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