https://www.taxtmi.com/caselaws?id=168161 Fryums are classified as pappad for entry 40 of the First Schedule to the Karnataka Value Added Tax Act, 2003 because tax classification turns on the essential commercial and ingredient character of the goods, not on differences in shape, size, or form. The court applied the principle that pappad is a genus and its varieties remain within the same entry if they retain that essential identity. The later decision on fryums as cooked food did not displace this classification approach. Fryums therefore fall within the specific entry and are not taxable under the residuary provision in section 4(1)(b). en-us Fri, 05 Oct 2012 00:00:00 +0530 Fri, 23 Jan 2015 17:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168161 Fryums are classified as pappad for entry 40 of the First Schedule to the Karnataka Value Added Tax Act, 2003 because tax classification turns on the essential commercial and ingredient character of the goods, not on differences in shape, size, or form. The court applied the principle that pappad is a genus and its varieties remain within the same entry if they retain that essential identity. The later decision on fryums as cooked food did not displace this classification approach. Fryums therefore fall within the specific entry and are not taxable under the residuary provision in section 4(1)(b). Case-Laws VAT and Sales Tax Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168161