https://www.taxtmi.com/caselaws?id=259119 Commodity classification under the Karnataka VAT Act turned on common parlance and commercial identity. Snack mixes marketed as hara bara kebab, veg cutlet, cheese balls, bonda and tikki, though made mainly from dehydrated potato flakes with other ingredients, were understood in trade and by consumers as ready snack products rather than processed vegetables. The mixing in definite proportions was treated as manufacture of a new commodity. Entry 3 of the Third Schedule was construed as exhaustive, and the word "including" did not enlarge it to cover these goods. They therefore fell outside the processed-vegetables entry and were taxable under the residuary higher-rate entry. en-us Fri, 20 Mar 2015 00:00:00 +0530 Mon, 07 Mar 2016 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259119 Commodity classification under the Karnataka VAT Act turned on common parlance and commercial identity. Snack mixes marketed as hara bara kebab, veg cutlet, cheese balls, bonda and tikki, though made mainly from dehydrated potato flakes with other ingredients, were understood in trade and by consumers as ready snack products rather than processed vegetables. The mixing in definite proportions was treated as manufacture of a new commodity. Entry 3 of the Third Schedule was construed as exhaustive, and the word "including" did not enlarge it to cover these goods. They therefore fell outside the processed-vegetables entry and were taxable under the residuary higher-rate entry. Case-Laws VAT and Sales Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259119