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The HC upheld the Tribunal's classification of the product as "Rusk" under Entry 77B instead of "Bread" under Entry 34, finding it to be hardened/toasted bread. The HC distinguished the Kesharwani case as inapplicable since the Odisha VAT Act has separate entries for bread and rusk. It rejected the petitioner's reliance on G. Radhakrishna Murthi, holding the product fits the separate "Rusk" entry for hardened bread. The HC dismissed the review petition, upholding the Tribunal's order imposing penalty, finding no substantial question of law.
The HC upheld the Tribunal's classification of the product as "Rusk" under Entry 77B instead of "Bread" under Entry 34, finding it to be hardened/toasted bread. The HC distinguished the Kesharwani case as inapplicable since the Odisha VAT Act has separate entries for bread and rusk. It rejected the petitioner's reliance on G. Radhakrishna Murthi, holding the product fits the separate "Rusk" entry for hardened bread. The HC dismissed the review petition, upholding the Tribunal's order imposing penalty, finding no substantial question of law.
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