https://www.taxtmi.com/caselaws?id=168043 Potato chips were treated as processed vegetables within entry 6 of Schedule II(B) of the Uttaranchal Value Added Tax Act, because the inclusive wording of the entry covered processed and preserved vegetables and the absence of an express exclusion supported inclusion. The processing of slicing, frying and spicing did not destroy the potato's essential character or create a wholly new commodity, so the specific entry prevailed over the residuary entry. The commodity was therefore taxable at the lower rate under the specific schedule entry rather than under the residuary rate. en-us Thu, 20 Oct 2011 00:00:00 +0530 Thu, 23 Mar 2017 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168043 Potato chips were treated as processed vegetables within entry 6 of Schedule II(B) of the Uttaranchal Value Added Tax Act, because the inclusive wording of the entry covered processed and preserved vegetables and the absence of an express exclusion supported inclusion. The processing of slicing, frying and spicing did not destroy the potato's essential character or create a wholly new commodity, so the specific entry prevailed over the residuary entry. The commodity was therefore taxable at the lower rate under the specific schedule entry rather than under the residuary rate. Case-Laws VAT and Sales Tax Thu, 20 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168043