https://www.taxtmi.com/caselaws?id=188841 An exemption entry for milk and milk products that expressly excludes cheese was interpreted to cover paneer within the exclusion, as paneer was treated as a form of soft cheese. Chena, when given shape, was also regarded as paneer, and the Tribunal's view that chena and paneer were the same item was accepted. The English and Hindi versions of the notification were held not to create any conflict, because both conveyed the same substantive exclusion. On that basis, paneer and chena were held excluded from the exemption under Entry 40, and the revision was dismissed. en-us Fri, 18 Mar 2005 00:00:00 +0530 Sat, 17 Dec 2016 15:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188841 An exemption entry for milk and milk products that expressly excludes cheese was interpreted to cover paneer within the exclusion, as paneer was treated as a form of soft cheese. Chena, when given shape, was also regarded as paneer, and the Tribunal's view that chena and paneer were the same item was accepted. The English and Hindi versions of the notification were held not to create any conflict, because both conveyed the same substantive exclusion. On that basis, paneer and chena were held excluded from the exemption under Entry 40, and the revision was dismissed. Case-Laws VAT and Sales Tax Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188841