https://www.taxtmi.com/caselaws?id=164429 Tomato sauce was held to fall within the broad inclusive entry for processed and preserved vegetables and fruits under Schedule II(B) of the Uttarakhand VAT Act, because it is a product derived from tomato and the entry contains no express exclusion for sauces. The Court applied ordinary commercial understanding and the rule that, where two views are possible in a taxing entry, the interpretation favourable to the assessee must be adopted. The result was that tomato sauce remained taxable at 4%, and the higher VAT levy at 12.5% was unsustainable. en-us Tue, 23 Mar 2010 00:00:00 +0530 Mon, 13 Oct 2014 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164429 Tomato sauce was held to fall within the broad inclusive entry for processed and preserved vegetables and fruits under Schedule II(B) of the Uttarakhand VAT Act, because it is a product derived from tomato and the entry contains no express exclusion for sauces. The Court applied ordinary commercial understanding and the rule that, where two views are possible in a taxing entry, the interpretation favourable to the assessee must be adopted. The result was that tomato sauce remained taxable at 4%, and the higher VAT levy at 12.5% was unsustainable. Case-Laws VAT and Sales Tax Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164429