Classification of toasted bread as hardened bread upheld under separate statutory entries, leaving no substantial question of law.

Toasted bread was treated as a separate taxable commodity because the statutory schedule distinguished ordinary bread from rusk or hardened bread. Although the product was described as bread in substance, the presence of separate entries meant that toasted bread, as a hardened form of bread, fell within the taxable entry for rusk or hardened bread rather than the exempt bread entry. Earlier authorities were not applied because they arose under materially different statutory settings. On that basis, the Tribunal's classification was upheld and no substantial question of law was found to arise.

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Issues: Whether toasted bread was classifiable under Entry 34 of Schedule A of the Orissa Value Added Tax Act, 2004 as bread, or under Entry 77B of Schedule B as rusk or hardened bread, and whether any substantial question of law arose from the Tribunal's decision.

Analysis: The product was found to be essentially bread, but the statutory scheme treated bread and toasted bread differently by providing separate entries. Entry 34 covered bread, while Entry 77B covered mixture, bhujia, namkin, farshan and rusk, that is, hardened bread. The product, being toasted bread, was treated as hardened bread and therefore fell within the taxable entry. The earlier decisions relied upon were found inapplicable because the corresponding statutory setting and entry structure were materially different. On that basis, no confusion in the Tribunal's factual finding was accepted and no substantial question of law was seen to arise.

Conclusion: The toasted bread was held to fall under the taxable entry in Schedule B and not under the exempt bread entry in Schedule A. The challenge failed.

Final Conclusion: The revision was dismissed after upholding the classification adopted by the Tribunal and the absence of any substantial question of law.

Ratio Decidendi: Where the statute provides separate entries for bread and for rusk or hardened bread, toasted bread may be classified under the latter taxable entry if the factual finding is that the product is hardened bread.

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