https://www.taxtmi.com/caselaws?id=277729 Rusk and toast were treated as retaining the essential character of bread for classification under the Chhattisgarh Value Added Tax Act, 2005. The term "bread" in Entry 7 of Schedule I was read in its generic and common-parlance sense, and the minor differences in baking time and moisture content were held insufficient to move the products to the residuary entry. Applying the rule that a specific entry prevails over the residuary entry, the burden lies on the Revenue to justify exclusion, and ambiguity is resolved in favour of the assessee, the products were classified as bread rather than under Part IV of Schedule II. en-us Mon, 05 Mar 2018 00:00:00 +0530 Tue, 03 Dec 2019 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277729 Rusk and toast were treated as retaining the essential character of bread for classification under the Chhattisgarh Value Added Tax Act, 2005. The term "bread" in Entry 7 of Schedule I was read in its generic and common-parlance sense, and the minor differences in baking time and moisture content were held insufficient to move the products to the residuary entry. Applying the rule that a specific entry prevails over the residuary entry, the burden lies on the Revenue to justify exclusion, and ambiguity is resolved in favour of the assessee, the products were classified as bread rather than under Part IV of Schedule II. Case-Laws VAT and Sales Tax Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277729