https://www.taxtmi.com/caselaws?id=156742 Classification of specialised infant cereal products under the Gujarat Sales Tax Act turns on the common parlance and commercial understanding of "food" and "food-stuff", not merely on whether a product provides nourishment. Applying that test, preparations meant for infants were treated as specialised products rather than ordinary food for the relevant consumer class. As a result, the products did not fall within entry 6 of Schedule III and were classified under the residuary entry 13. en-us Thu, 13 Jun 1991 00:00:00 +0530 Tue, 24 Sep 2013 14:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156742 Classification of specialised infant cereal products under the Gujarat Sales Tax Act turns on the common parlance and commercial understanding of "food" and "food-stuff", not merely on whether a product provides nourishment. Applying that test, preparations meant for infants were treated as specialised products rather than ordinary food for the relevant consumer class. As a result, the products did not fall within entry 6 of Schedule III and were classified under the residuary entry 13. Case-Laws VAT and Sales Tax Thu, 13 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156742