https://www.taxtmi.com/caselaws?id=370929 Toasted bread products were treated as a distinct commodity from bread because the KVAT entry had to be read with the aligned HSN and Customs Tariff descriptions. On that reading, rusks and toasted bread fell under the specific tariff classification for toasted products, not under the general bread entry or the branded-goods levy provision; a broader trade mark registration for bread did not extend to that distinct product class, and mere brand-name printing on packets was insufficient to attract higher tax. The article also notes that a genuinely debatable classification issue, where competing interpretations existed, did not support penalty. en-us Mon, 05 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370929 Toasted bread products were treated as a distinct commodity from bread because the KVAT entry had to be read with the aligned HSN and Customs Tariff descriptions. On that reading, rusks and toasted bread fell under the specific tariff classification for toasted products, not under the general bread entry or the branded-goods levy provision; a broader trade mark registration for bread did not extend to that distinct product class, and mere brand-name printing on packets was insufficient to attract higher tax. The article also notes that a genuinely debatable classification issue, where competing interpretations existed, did not support penalty. Case-Laws VAT and Sales Tax Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370929