https://www.taxtmi.com/caselaws?id=212805 Margarine was treated as classifiable as vanaspati under Schedule C, entry 100 of the Maharashtra Value Added Tax Act, 2002, because the product's essential character remained that of hydrogenated vegetable oil despite the addition of water, emulsifying agents and other additives. The classification was determined on commercial and common parlance understanding, rather than on a purely chemical distinction. The analysis also noted consistency with prior treatment of similar margarine products and the Tribunal's view, resulting in application of the lower rate of tax under Schedule C instead of the higher rate under Schedule E. en-us Fri, 04 Mar 2011 00:00:00 +0530 Wed, 07 May 2014 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212805 Margarine was treated as classifiable as vanaspati under Schedule C, entry 100 of the Maharashtra Value Added Tax Act, 2002, because the product's essential character remained that of hydrogenated vegetable oil despite the addition of water, emulsifying agents and other additives. The classification was determined on commercial and common parlance understanding, rather than on a purely chemical distinction. The analysis also noted consistency with prior treatment of similar margarine products and the Tribunal's view, resulting in application of the lower rate of tax under Schedule C instead of the higher rate under Schedule E. Case-Laws VAT and Sales Tax Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212805