https://www.taxtmi.com/caselaws?id=162877 The Karnataka High Court considered whether dog feed and cat feed fell within the First Schedule entries of the Karnataka Value Added Tax Act, 2003 as "animal feed and feed supplements" for exemption purposes. It held that the entry had to be read as a whole in its taxing context, and that the listed items confined the scope of the exemption to the specific categories enumerated. Because dog feed and cat feed were not shown to fall within those categories, they could not be brought into the exemption by judicial enlargement. The commodities were therefore treated as non-scheduled goods liable to tax. en-us Sat, 18 Nov 2006 00:00:00 +0530 Tue, 18 Mar 2014 13:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162877 The Karnataka High Court considered whether dog feed and cat feed fell within the First Schedule entries of the Karnataka Value Added Tax Act, 2003 as "animal feed and feed supplements" for exemption purposes. It held that the entry had to be read as a whole in its taxing context, and that the listed items confined the scope of the exemption to the specific categories enumerated. Because dog feed and cat feed were not shown to fall within those categories, they could not be brought into the exemption by judicial enlargement. The commodities were therefore treated as non-scheduled goods liable to tax. Case-Laws VAT and Sales Tax Sat, 18 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162877