https://www.taxtmi.com/caselaws?id=163552 White oats sold as a processed oats flake was treated as a food product, not as oats grain in its pure form. The Kerala High Court noted that item 12(3) of the First Schedule covers coarse grains in their simple form, so processed oats flakes do not qualify for exemption. It also found that the product does not fall under entry 48 of the Third Schedule, but is comparable to food preparations such as corn flakes under entry 49(2). The concessional rate applies only if the product is not sold under a registered brand name under the Trade Marks Act, 1999. en-us Wed, 11 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163552 White oats sold as a processed oats flake was treated as a food product, not as oats grain in its pure form. The Kerala High Court noted that item 12(3) of the First Schedule covers coarse grains in their simple form, so processed oats flakes do not qualify for exemption. It also found that the product does not fall under entry 48 of the Third Schedule, but is comparable to food preparations such as corn flakes under entry 49(2). The concessional rate applies only if the product is not sold under a registered brand name under the Trade Marks Act, 1999. Case-Laws VAT and Sales Tax Wed, 11 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163552