https://www.taxtmi.com/caselaws?id=337704 Defatted soya hypro products, defatted soya flakes and defatted soya grits were treated as covered by the generic entry for "deoiled cake including soya meal" in the Madhya Pradesh VAT Schedule I because they were only modified forms of deoiled cake, with no added ingredient or material change in chemical composition. Different commercial names and a higher market price were held insufficient to create distinct taxable commodities. The common parlance test was found inapposite on the facts, and end use could not override a specific tariff entry. The impugned classification orders were therefore unsustainable, and the products were held entitled to the tax treatment applicable to deoiled cake. en-us Tue, 03 Jan 2017 00:00:00 +0530 Mon, 19 Mar 2018 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337704 Defatted soya hypro products, defatted soya flakes and defatted soya grits were treated as covered by the generic entry for "deoiled cake including soya meal" in the Madhya Pradesh VAT Schedule I because they were only modified forms of deoiled cake, with no added ingredient or material change in chemical composition. Different commercial names and a higher market price were held insufficient to create distinct taxable commodities. The common parlance test was found inapposite on the facts, and end use could not override a specific tariff entry. The impugned classification orders were therefore unsustainable, and the products were held entitled to the tax treatment applicable to deoiled cake. Case-Laws VAT and Sales Tax Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337704