https://www.taxtmi.com/caselaws?id=166567 Ginger paste and garlic paste were treated as processed vegetables under entry No. 3 of the Third Schedule to the Karnataka Value Added Tax Act, 2003, because ginger is understood in common parlance as a vegetable and the absence of an express mention of the pastes did not require classification as masala products. The correct approach was to identify the closest proximate entry in the schedules, and the vegetable entry prevailed over the unscheduled goods provision. Accordingly, the products were not taxable at the higher rate under section 4(1)(b), and the assessee's classification was accepted. en-us Wed, 06 Jul 2011 00:00:00 +0530 Wed, 08 Oct 2014 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166567 Ginger paste and garlic paste were treated as processed vegetables under entry No. 3 of the Third Schedule to the Karnataka Value Added Tax Act, 2003, because ginger is understood in common parlance as a vegetable and the absence of an express mention of the pastes did not require classification as masala products. The correct approach was to identify the closest proximate entry in the schedules, and the vegetable entry prevailed over the unscheduled goods provision. Accordingly, the products were not taxable at the higher rate under section 4(1)(b), and the assessee's classification was accepted. Case-Laws VAT and Sales Tax Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166567