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    <title>2018 (3) TMI 1683 - CHATTISGARH HIGH COURT</title>
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    <description>The court concluded that rusk and toast should be classified under entry 7 of Schedule I of the Chhattisgarh Value Added Tax Act, as they share the same basic ingredients and manufacturing process as bread. The impugned assessment orders and appellate decisions were quashed, and the writ petitions were allowed. The court held that rusk and toast fall within the generic term &quot;bread&quot; and are thus tax-free under Schedule I.</description>
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      <description>The court concluded that rusk and toast should be classified under entry 7 of Schedule I of the Chhattisgarh Value Added Tax Act, as they share the same basic ingredients and manufacturing process as bread. The impugned assessment orders and appellate decisions were quashed, and the writ petitions were allowed. The court held that rusk and toast fall within the generic term &quot;bread&quot; and are thus tax-free under Schedule I.</description>
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