https://www.taxtmi.com/caselaws?id=274783 Potato chips, kurkure and cheetos masala balls were classified by the Rajasthan HC under the residuary entry for preserved food articles, not under the specific entry for namkins. Applying the common parlance test, the Court found that their composition, packing, and use of preservatives and nitrogen gas made them commercially distinct from ordinary market namkins such as bikaneri bhujia, chana dal or chewra. The later introduction of a separate entry for dried potato chips also supported this classification. Dealer certificates or similar materials were held incapable of overriding the statutory classification. 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 Potato chips, kurkure and cheetos masala balls were classified by the Rajasthan HC under the residuary entry for preserved food articles, not under the specific entry for namkins. Applying the common parlance test, the Court found that their composition, packing, and use of preservatives and nitrogen gas made them commercially distinct from ordinary market namkins such as bikaneri bhujia, chana dal or chewra. The later introduction of a separate entry for dried potato chips also supported this classification. Dealer certificates or similar materials were held incapable of overriding the statutory classification. Case-Laws VAT and Sales Tax Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274783