https://www.taxtmi.com/caselaws?id=150302 Vegetables, fish, meat and eggs were exempt from sales tax only in their raw condition under the Punjab General Sales Tax Act, because exemption entries in Schedule B must be confined to the goods expressly covered. The court treated cooked preparations such as curry and other food dishes as distinct taxable commodities, noting that later entries for Indian food preparations indicated a separate legislative treatment. The exemption therefore did not extend to cooked products made from the listed raw ingredients, and the Revenue's view was upheld. en-us Mon, 23 Apr 1973 00:00:00 +0530 Mon, 13 May 2013 10:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150302 Vegetables, fish, meat and eggs were exempt from sales tax only in their raw condition under the Punjab General Sales Tax Act, because exemption entries in Schedule B must be confined to the goods expressly covered. The court treated cooked preparations such as curry and other food dishes as distinct taxable commodities, noting that later entries for Indian food preparations indicated a separate legislative treatment. The exemption therefore did not extend to cooked products made from the listed raw ingredients, and the Revenue's view was upheld. Case-Laws VAT and Sales Tax Mon, 23 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150302