https://www.taxtmi.com/caselaws?id=431852 Brochures sold under the Uttar Pradesh VAT Act, 2008 were treated as promotional printed material rather than books or periodicals, because the Act separately classified books from printed material and ambiguity in exemption entries was resolved in favour of the Revenue; the exemption under Entry 7 was therefore denied. Instant porridge, however, was held to fall within the exempted entry for porridge under Schedule-I, since the text of Entry 36 made no distinction between ordinary and instant porridge and no exclusion could be read into it. The assessee therefore failed on brochure classification but succeeded on instant porridge. en-us Tue, 20 Dec 2022 00:00:00 +0530 Mon, 29 Dec 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431852 Brochures sold under the Uttar Pradesh VAT Act, 2008 were treated as promotional printed material rather than books or periodicals, because the Act separately classified books from printed material and ambiguity in exemption entries was resolved in favour of the Revenue; the exemption under Entry 7 was therefore denied. Instant porridge, however, was held to fall within the exempted entry for porridge under Schedule-I, since the text of Entry 36 made no distinction between ordinary and instant porridge and no exclusion could be read into it. The assessee therefore failed on brochure classification but succeeded on instant porridge. Case-Laws VAT / Sales Tax Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431852