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2017 (12) TMI 626 - HC - VAT and Sales TaxRate of tax - cake gel - taxable at 4% or 12%? - Held that: - The general rule pertaining to classification of a product is to see as to whether the product will fall under any of the specific entry, which specifically prescribe a product and when the product does not fall under any of the specific entry, the Authority would be justified in classifying the product under the residual or general entry - Though the petitioner had approached the first respondent for clarification, the Authority should specifically state as to why the petitioner's product should be classified under Entry 49 in Part D of first schedule to the Act, when according to the petitioner, the product is a vegetable oil consisting of admixture of other substances and through a process that is being used for human consumption - petition allowed - decided in favor of petitioner.
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