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2017 (1) TMI 784 - HC - VAT and Sales TaxClassification of deoiled cake - tax free commodity specified in Entry No.3, Schedule I of the MP VAT Act, 2002 or not? - is it correct to hold that the product is superior quality of deoiled cake is sold in the name and style of defatted soya products or hypro soya products - Held that: - goods specified in Entry-3 are 'Deoiled Cake including soya meal' and the expression 'Deoiled cake' is a generic expression which would include different types of DOC ie., defatted soya hypro products also. Even otherwise according to the principles of specific Vs. General entry when the product falls under specific entry, its end use cannot determine its classification. The product in question would fall in category of deoiled cake including soyabean meal, as specified in Entry No.3 of Schedule I of the M.P. VAT Act, 2002 - petition allowed - decided in favor of petitioner.
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