https://www.taxtmi.com/caselaws?id=257495 Commodity classification under the U.P. VAT Act must follow the plain and natural meaning of the relevant entry, and a residuary tax rate cannot be used where goods squarely fit a specific entry. Pure coconut oil sold as edible oil was treated as covered by the edible-oil entry, not as an unclassified product, because common parlance and packaging showed its essential character. Revive Instant Starch, made of tapioca starch with small additives, was treated as starch under the specific entry, since the statute did not distinguish between edible and inedible starch and the additives did not alter the commodity's essential nature. en-us Fri, 12 Sep 2014 00:00:00 +0530 Sat, 17 Oct 2015 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257495 Commodity classification under the U.P. VAT Act must follow the plain and natural meaning of the relevant entry, and a residuary tax rate cannot be used where goods squarely fit a specific entry. Pure coconut oil sold as edible oil was treated as covered by the edible-oil entry, not as an unclassified product, because common parlance and packaging showed its essential character. Revive Instant Starch, made of tapioca starch with small additives, was treated as starch under the specific entry, since the statute did not distinguish between edible and inedible starch and the additives did not alter the commodity's essential nature. Case-Laws VAT and Sales Tax Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257495