https://www.taxtmi.com/caselaws?id=274783 The court concluded that the products (potato chips, kurkure, cheetos) should be classified as "preserved food articles" and taxed at 12%, rather than under the category of "Deshi sweetmeats, kulfi, ice-cream and namkins" taxed at 6%. The court upheld the Assessing Officer's decision, emphasizing the common parlance test and the specific tax law entries. The reopening of assessments was not addressed as it was beyond the scope of the revision petition. Previous judgments and certificates were deemed irrelevant, and the petitions were dismissed in favor of the Revenue. en-us Thu, 22 Dec 2016 00:00:00 +0530 Mon, 03 Sep 2018 12:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274783 The court concluded that the products (potato chips, kurkure, cheetos) should be classified as "preserved food articles" and taxed at 12%, rather than under the category of "Deshi sweetmeats, kulfi, ice-cream and namkins" taxed at 6%. The court upheld the Assessing Officer's decision, emphasizing the common parlance test and the specific tax law entries. The reopening of assessments was not addressed as it was beyond the scope of the revision petition. Previous judgments and certificates were deemed irrelevant, and the petitions were dismissed in favor of the Revenue. Case-Laws VAT and Sales Tax Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274783