https://www.taxtmi.com/caselaws?id=165010 Castor de-oiled cake, neem de-oiled cake and mahua de-oiled cake were classified on their commercial and popular sense for Haryana VAT purposes. The High Court held that, on the Tribunal's factual finding that these items were used only as organic manure, the user test could validly determine classification where the product had only one practical use. The items therefore answered the exempt description of organic manure in entry 27 of Schedule B and were excluded from the broader taxable entry for oil-cakes and de-oiled cakes in entry 6 of Schedule C. The challenge to that classification failed. en-us Fri, 24 Sep 2010 00:00:00 +0530 Wed, 24 Sep 2014 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165010 Castor de-oiled cake, neem de-oiled cake and mahua de-oiled cake were classified on their commercial and popular sense for Haryana VAT purposes. The High Court held that, on the Tribunal's factual finding that these items were used only as organic manure, the user test could validly determine classification where the product had only one practical use. The items therefore answered the exempt description of organic manure in entry 27 of Schedule B and were excluded from the broader taxable entry for oil-cakes and de-oiled cakes in entry 6 of Schedule C. The challenge to that classification failed. Case-Laws VAT and Sales Tax Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165010