https://www.taxtmi.com/caselaws?id=164177 Whip topping was held not to fall within the edible oil entry or any other reasonably applicable classified goods entry under the Uttarakhand Value Added Tax Act, because its composition and use did not support classification in the Schedule. Applying strict interpretation of fiscal statutes, the HC held that an item may be placed in a classified entry only where it can reasonably fit within it; if no reasonable classification is available, it must be treated as unclassified. The product was therefore correctly taxed at the unclassified rate of 12.5%, and the assessee's challenge failed. en-us Thu, 01 Jul 2010 00:00:00 +0530 Sat, 04 Oct 2014 20:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164177 Whip topping was held not to fall within the edible oil entry or any other reasonably applicable classified goods entry under the Uttarakhand Value Added Tax Act, because its composition and use did not support classification in the Schedule. Applying strict interpretation of fiscal statutes, the HC held that an item may be placed in a classified entry only where it can reasonably fit within it; if no reasonable classification is available, it must be treated as unclassified. The product was therefore correctly taxed at the unclassified rate of 12.5%, and the assessee's challenge failed. Case-Laws VAT and Sales Tax Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164177