https://www.taxtmi.com/caselaws?id=163844 Kattimoru and sambharam were classified as buttermilk under entry 49 of the Kerala General Sales Tax Act First Schedule because both products retained the essential character of buttermilk, despite differences in concentration and minor flavouring additives. The Court held that the specific entry for curd and buttermilk governed the classification, and the residuary entry could not be used where the goods were already covered by a specific schedule entry. The higher-taxed milk products entry was therefore inapplicable, and the clarification to the contrary was set aside in favour of the assessee. en-us Wed, 30 Jan 2008 00:00:00 +0530 Sat, 13 Dec 2014 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163844 Kattimoru and sambharam were classified as buttermilk under entry 49 of the Kerala General Sales Tax Act First Schedule because both products retained the essential character of buttermilk, despite differences in concentration and minor flavouring additives. The Court held that the specific entry for curd and buttermilk governed the classification, and the residuary entry could not be used where the goods were already covered by a specific schedule entry. The higher-taxed milk products entry was therefore inapplicable, and the clarification to the contrary was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163844