https://www.taxtmi.com/caselaws?id=165361 Processed oats are not covered by the exemption entry for coarse grains under the Kerala Value Added Tax Act, 2003, because the statutory scheme distinguishes grains in their original form from processed or worked-up products. Referring to the treatment of similar goods in the Schedules to the Act and the Chapter 10 Notes of the Customs Tariff Act, 1975, the Court held that hulled or otherwise processed grains are not the same commodity as unprocessed grains. The Commissioner's clarification placing processed oats in the Third Schedule was therefore consistent with the statutory classification and was upheld. en-us Mon, 14 Jun 2010 00:00:00 +0530 Wed, 02 Jul 2014 11:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165361 Processed oats are not covered by the exemption entry for coarse grains under the Kerala Value Added Tax Act, 2003, because the statutory scheme distinguishes grains in their original form from processed or worked-up products. Referring to the treatment of similar goods in the Schedules to the Act and the Chapter 10 Notes of the Customs Tariff Act, 1975, the Court held that hulled or otherwise processed grains are not the same commodity as unprocessed grains. The Commissioner's clarification placing processed oats in the Third Schedule was therefore consistent with the statutory classification and was upheld. Case-Laws VAT and Sales Tax Mon, 14 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165361