https://www.taxtmi.com/caselaws?id=289864 Under Puducherry VAT classification, branded potato chips and similar snack items were treated in common parlance as "savories" within the concessional entry for cooked food, rather than as goods falling in the residual category, because the notification did not distinguish based on branding, packaging, shelf life or preservatives. Branded oats were also held to answer the description of "porridge" in the Third Schedule, as oats are commonly understood as a grain-based soft food cooked with milk or water. The residual entry was confined to goods not reasonably covered by a specific entry, and any ambiguity was resolved in favour of the assessee. The Tribunal's order was set aside and the matter remitted for fresh assessment accordingly. en-us Tue, 09 Jul 2019 00:00:00 +0530 Thu, 14 Nov 2024 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289864 Under Puducherry VAT classification, branded potato chips and similar snack items were treated in common parlance as "savories" within the concessional entry for cooked food, rather than as goods falling in the residual category, because the notification did not distinguish based on branding, packaging, shelf life or preservatives. Branded oats were also held to answer the description of "porridge" in the Third Schedule, as oats are commonly understood as a grain-based soft food cooked with milk or water. The residual entry was confined to goods not reasonably covered by a specific entry, and any ambiguity was resolved in favour of the assessee. The Tribunal's order was set aside and the matter remitted for fresh assessment accordingly. Case-Laws VAT / Sales Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289864