https://www.taxtmi.com/caselaws?id=189777 The court held that malted barley/barley malt, hops pellets, and maize flakes are not agricultural produce under the K.T.E.G. Act and are liable to tax. The Tribunal's findings exempting these items from tax were overturned, determining that they are raw materials for manufacturing and subject to entry tax. Additionally, the court disagreed with the Tribunal's assessment of jurisdiction, concluding that the assessing authority indeed had jurisdiction to pass assessment orders. As a result, the Tribunal's judgments were set aside, and the State's revision petitions were granted. en-us Mon, 14 Sep 2015 00:00:00 +0530 Thu, 19 Jan 2017 20:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189777 The court held that malted barley/barley malt, hops pellets, and maize flakes are not agricultural produce under the K.T.E.G. Act and are liable to tax. The Tribunal's findings exempting these items from tax were overturned, determining that they are raw materials for manufacturing and subject to entry tax. Additionally, the court disagreed with the Tribunal's assessment of jurisdiction, concluding that the assessing authority indeed had jurisdiction to pass assessment orders. As a result, the Tribunal's judgments were set aside, and the State's revision petitions were granted. Case-Laws VAT and Sales Tax Mon, 14 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189777