https://www.taxtmi.com/caselaws?id=165085 Margarine is treated as a distinct commodity for KVAT classification, because the HSN-based tariff scheme controls the entry analysis. As margarine is specifically described under HSN 1517.10, it does not fall within the general schedule entry for edible oils or partly or wholly hydrogenated vegetable oils, including vanaspati, under Entry 38(19)(d) of the Third Schedule. The note also states that references in other Entry Tax notifications cannot determine classification under the VAT notification framed on HSN principles. On that basis, margarine in all forms is classified under Entry 64(8) of S.R.O. No. 82 of 2006. 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 treated as a distinct commodity for KVAT classification, because the HSN-based tariff scheme controls the entry analysis. As margarine is specifically described under HSN 1517.10, it does not fall within the general schedule entry for edible oils or partly or wholly hydrogenated vegetable oils, including vanaspati, under Entry 38(19)(d) of the Third Schedule. The note also states that references in other Entry Tax notifications cannot determine classification under the VAT notification framed on HSN principles. On that basis, margarine in all forms is classified under Entry 64(8) of S.R.O. No. 82 of 2006. Case-Laws VAT and Sales Tax Tue, 08 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165085