https://www.taxtmi.com/caselaws?id=387002 Rusk and toast were considered to fall within the generic entry for bread under Schedule I of the Chhattisgarh Value Added Tax Act, 2005, because the term bread was treated as covering forms with substantially the same ingredients and basic physical characteristics, even if the manufacturing process or moisture content differs. The residuary entry in Part IV of Schedule II was described as a last-resort classification, and the Revenue bore the burden of showing that the goods could not reasonably fit the specific entry. On that approach, rusk and toast were treated as bread and not as residuary goods, so the exemption treatment applicable to bread was affirmed. 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 Rusk and toast were considered to fall within the generic entry for bread under Schedule I of the Chhattisgarh Value Added Tax Act, 2005, because the term bread was treated as covering forms with substantially the same ingredients and basic physical characteristics, even if the manufacturing process or moisture content differs. The residuary entry in Part IV of Schedule II was described as a last-resort classification, and the Revenue bore the burden of showing that the goods could not reasonably fit the specific entry. On that approach, rusk and toast were treated as bread and not as residuary goods, so the exemption treatment applicable to bread was affirmed. Case-Laws VAT and Sales Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387002