https://www.taxtmi.com/caselaws?id=327202 Nutralite was treated as an edible oil preparation for VAT classification because its essential composition was mainly edible oil, with water and minor additives only supporting its spreadable form. The court applied the principle that classification must turn on the product's substantive nature and actual use, not its marketing description as a fat spread. The refusal to follow the governing Supreme Court approach on margarine-like products was found incorrect, and the residuary or unscheduled entry could not apply where a specific schedule entry covered the product. The classification was therefore placed under the edible-oil entry. en-us Tue, 22 Mar 2016 00:00:00 +0530 Tue, 17 Jan 2017 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327202 Nutralite was treated as an edible oil preparation for VAT classification because its essential composition was mainly edible oil, with water and minor additives only supporting its spreadable form. The court applied the principle that classification must turn on the product's substantive nature and actual use, not its marketing description as a fat spread. The refusal to follow the governing Supreme Court approach on margarine-like products was found incorrect, and the residuary or unscheduled entry could not apply where a specific schedule entry covered the product. The classification was therefore placed under the edible-oil entry. Case-Laws VAT and Sales Tax Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327202