https://www.taxtmi.com/caselaws?id=158390 For classification under the sales tax entry, "cereal" was construed to mean any grain used for food, and soyabean, being used as food, was treated as falling within that expression. The Court followed its earlier interpretation and found no substantial basis to depart from it; the reference to section 14 of the Central Sales Tax Act did not change the result on the facts. Soyabean was therefore covered by the relevant Schedule II entry and taxable at 3 per cent. en-us Wed, 31 Jan 1996 00:00:00 +0530 Tue, 22 Oct 2013 18:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158390 For classification under the sales tax entry, "cereal" was construed to mean any grain used for food, and soyabean, being used as food, was treated as falling within that expression. The Court followed its earlier interpretation and found no substantial basis to depart from it; the reference to section 14 of the Central Sales Tax Act did not change the result on the facts. Soyabean was therefore covered by the relevant Schedule II entry and taxable at 3 per cent. Case-Laws VAT and Sales Tax Wed, 31 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158390