https://www.taxtmi.com/caselaws?id=245856 The Court held that roasted dry fruits should be classified under Entry 81 of Schedule III of the DVAT Act as kirana items, as they retain their essential character and do not undergo a manufacturing process that transforms them into a new article. The appeal was allowed in favor of the appellant, and the goods were held to be classifiable under Entry 81, not as an unspecified item taxable at a higher rate. en-us Fri, 28 Mar 2014 00:00:00 +0530 Tue, 08 Apr 2014 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245856 The Court held that roasted dry fruits should be classified under Entry 81 of Schedule III of the DVAT Act as kirana items, as they retain their essential character and do not undergo a manufacturing process that transforms them into a new article. The appeal was allowed in favor of the appellant, and the goods were held to be classifiable under Entry 81, not as an unspecified item taxable at a higher rate. Case-Laws VAT and Sales Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245856