https://www.taxtmi.com/caselaws?id=343383 Mehndi Cone was held outside Entry 23 of Schedule I to the Uttar Pradesh Value Added Tax Act, 2008 because the exemption covered only Mehndi leaves and Mehndi powder. The product was manufactured by processing Mehndi powder with oil, chemicals, preservative and water, giving it a distinct commercial identity. Since exemption entries are to be strictly construed, the wording could not be expanded to include derivative products not expressly named. The Tribunal's finding was upheld, and the assessee was denied exemption. en-us Thu, 04 May 2017 00:00:00 +0530 Fri, 20 Feb 2026 17:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343383 Mehndi Cone was held outside Entry 23 of Schedule I to the Uttar Pradesh Value Added Tax Act, 2008 because the exemption covered only Mehndi leaves and Mehndi powder. The product was manufactured by processing Mehndi powder with oil, chemicals, preservative and water, giving it a distinct commercial identity. Since exemption entries are to be strictly construed, the wording could not be expanded to include derivative products not expressly named. The Tribunal's finding was upheld, and the assessee was denied exemption. Case-Laws VAT and Sales Tax Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343383