https://www.taxtmi.com/caselaws?id=387002 The State's appeals were dismissed, upholding the decision that rusk and toast are classified as bread under Schedule I of the Chhattisgarh Value Added Tax Act, 2005, making them tax-exempt. The court emphasized that the residuary entry should only be used when no specific classification applies, and the burden of proof for such classification rests with the State. The judgment affirmed the single judge's ruling, stating that rusk and toast's classification as bread was appropriate, and all appeals were rejected. en-us Mon, 18 Feb 2019 00:00:00 +0530 Tue, 15 Oct 2019 11:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387002 The State's appeals were dismissed, upholding the decision that rusk and toast are classified as bread under Schedule I of the Chhattisgarh Value Added Tax Act, 2005, making them tax-exempt. The court emphasized that the residuary entry should only be used when no specific classification applies, and the burden of proof for such classification rests with the State. The judgment affirmed the single judge's ruling, stating that rusk and toast's classification as bread was appropriate, and all appeals were rejected. Case-Laws VAT and Sales Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387002