https://www.taxtmi.com/caselaws?id=157261 Bun was treated as falling within the exempt entry "bread" under Item 14 of Schedule III of the Kerala General Sales Tax Act, 1963 because its ingredients, manufacturing process and commercial understanding were substantially the same as bread, despite minor differences in shape and packing. The Kerala HC followed its earlier binding view that bun answered the description of bread for classification purposes and held that the Government clarification under Section 59A, which excluded bun from the entry and treated it as taxable, was inconsistent with the statute and unsustainable. The clarification was quashed and relief was granted to the assessee. en-us Fri, 30 Nov 1990 00:00:00 +0530 Thu, 03 Oct 2013 15:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157261 Bun was treated as falling within the exempt entry "bread" under Item 14 of Schedule III of the Kerala General Sales Tax Act, 1963 because its ingredients, manufacturing process and commercial understanding were substantially the same as bread, despite minor differences in shape and packing. The Kerala HC followed its earlier binding view that bun answered the description of bread for classification purposes and held that the Government clarification under Section 59A, which excluded bun from the entry and treated it as taxable, was inconsistent with the statute and unsustainable. The clarification was quashed and relief was granted to the assessee. Case-Laws VAT and Sales Tax Fri, 30 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157261