https://www.taxtmi.com/caselaws?id=165085 Margarine is classified under the specific HSN-linked entry for margarine rather than the general entry for edible oils, including vanaspati, under the Kerala VAT framework. HSN 1517.10 separately identifies margarine, while the relevant Third Schedule entry covers edible oils and partly or wholly hydrogenated vegetable oils under different HSN references. Margarine is neither vanaspati nor a hydrogenated oil within that general entry. References in notifications issued under the Entry Tax Act do not govern classification under an HSN-based VAT notification. Margarine in all forms therefore falls under Entry 64(8) of S.R.O. No. 82 of 2006, and the Tribunal's classification was sustained. en-us Tue, 08 Jun 2010 00:00:00 +0530 Sun, 05 Oct 2014 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165085 Margarine is classified under the specific HSN-linked entry for margarine rather than the general entry for edible oils, including vanaspati, under the Kerala VAT framework. HSN 1517.10 separately identifies margarine, while the relevant Third Schedule entry covers edible oils and partly or wholly hydrogenated vegetable oils under different HSN references. Margarine is neither vanaspati nor a hydrogenated oil within that general entry. References in notifications issued under the Entry Tax Act do not govern classification under an HSN-based VAT notification. Margarine in all forms therefore falls under Entry 64(8) of S.R.O. No. 82 of 2006, and the Tribunal's classification was sustained. Case-Laws VAT and Sales Tax Tue, 08 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165085