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2013 (10) TMI 590 - HC - VAT and Sales TaxAssessment u/s 27(1)(b) - Maize products - Classification of item - Held that:- no justifiable ground in the plea of the assessee that the item would fall under Sl.No.80, Part B of the First Schedule to the Act. On the admitted fact that the items in question are sold under the brand name, in the absence of any Entry in the Schedule to cover such items, residuary item will have relevance for the purpose of fixing the rate of tax. Even though in normal circumstances, the item in question would fall under Sl.No.51, Part-B, First Schedule to the Act, yet, on the admitted case, the items being sold under the brand name, the products viz., Peppy, Cheese Balls, Senon Papito, Tortilla Chips and Peppy Eatos, as branded food products, attract tax at 12.5%, falling under the residuary clause under Sl.No.69, Part C of First Schedule to the Act - Decided against assessee.
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