https://www.taxtmi.com/caselaws?id=164140 Potato chips sold as branded snack items were held not to fall within the concessional entry for processed vegetables under the Himachal Pradesh Value Added Tax Act, 2005. Applying ordinary, popular and commercial meaning, the court noted that the statutory list of concessional processed foods did not expressly include processed potato or potato chips, even though other processed items were specifically named. Because the product was understood in common parlance as a snack and not as a processed vegetable of the kind contemplated by the entry, it was placed in the residuary taxable category under Part III of Schedule A. The revenue classification was upheld and the concessional rate was denied. en-us Thu, 09 Sep 2010 00:00:00 +0530 Wed, 24 Sep 2014 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164140 Potato chips sold as branded snack items were held not to fall within the concessional entry for processed vegetables under the Himachal Pradesh Value Added Tax Act, 2005. Applying ordinary, popular and commercial meaning, the court noted that the statutory list of concessional processed foods did not expressly include processed potato or potato chips, even though other processed items were specifically named. Because the product was understood in common parlance as a snack and not as a processed vegetable of the kind contemplated by the entry, it was placed in the residuary taxable category under Part III of Schedule A. The revenue classification was upheld and the concessional rate was denied. Case-Laws VAT and Sales Tax Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164140