https://www.taxtmi.com/caselaws?id=164468 White oats sold in airtight containers were held not to be a ready-to-eat food preparation under Entry 62 of the Kerala General Sales Tax Act, because they remain a raw cereal product requiring cooking before consumption. The court treated Entry 173 as the specific provision, since it covers flour of cereals and similar cereal products whether packed in airtight containers or not, and held that oats in crushed, flaked or powder form can fall within that entry. The commodity was therefore correctly classified under Entry 173, and the State's challenge failed. en-us Fri, 17 Jul 2009 00:00:00 +0530 Wed, 05 Nov 2014 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164468 White oats sold in airtight containers were held not to be a ready-to-eat food preparation under Entry 62 of the Kerala General Sales Tax Act, because they remain a raw cereal product requiring cooking before consumption. The court treated Entry 173 as the specific provision, since it covers flour of cereals and similar cereal products whether packed in airtight containers or not, and held that oats in crushed, flaked or powder form can fall within that entry. The commodity was therefore correctly classified under Entry 173, and the State's challenge failed. Case-Laws VAT and Sales Tax Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164468