https://www.taxtmi.com/caselaws?id=440112 Maize flakes, malted barley, malt conversion and malt extract were treated as taxable under the Karnataka Tax on Entry of Goods Act, 1979, as the Court followed the earlier ruling rejecting the claim that they were agricultural produce or otherwise exempt. However, a demand for tax, interest and penalty for the period before 14.09.2015 was held unsustainable because the levy was sought for a period preceding the judicial declaration of taxability. Consequently, the prior-period tax demand and the related interest and penalty were set aside, while the taxable character of the goods was affirmed. en-us Fri, 23 Jun 2023 00:00:00 +0530 Mon, 10 Jul 2023 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440112 Maize flakes, malted barley, malt conversion and malt extract were treated as taxable under the Karnataka Tax on Entry of Goods Act, 1979, as the Court followed the earlier ruling rejecting the claim that they were agricultural produce or otherwise exempt. However, a demand for tax, interest and penalty for the period before 14.09.2015 was held unsustainable because the levy was sought for a period preceding the judicial declaration of taxability. Consequently, the prior-period tax demand and the related interest and penalty were set aside, while the taxable character of the goods was affirmed. Case-Laws VAT and Sales Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440112