https://www.taxtmi.com/caselaws?id=424369 Bread-rusk was classified under the specific entry for bread rather than the residuary taxable entry under the Himachal Pradesh VAT regime. The Court applied the principle that a residuary entry is a last resort and that a specific description prevails where the product answers it. Using the common parlance and essential-character approach, it noted that bread and rusk share the same raw material and manufacturing process, with the difference confined to baking and moisture content. The revenue failed to discharge the burden of showing that bread-rusk could not fall within the bread entry, so VAT on the residuary basis was unsustainable. en-us Mon, 27 Jun 2022 00:00:00 +0530 Tue, 02 Sep 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424369 Bread-rusk was classified under the specific entry for bread rather than the residuary taxable entry under the Himachal Pradesh VAT regime. The Court applied the principle that a residuary entry is a last resort and that a specific description prevails where the product answers it. Using the common parlance and essential-character approach, it noted that bread and rusk share the same raw material and manufacturing process, with the difference confined to baking and moisture content. The revenue failed to discharge the burden of showing that bread-rusk could not fall within the bread entry, so VAT on the residuary basis was unsustainable. Case-Laws VAT / Sales Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424369