https://www.taxtmi.com/caselaws?id=447841 Whether the appellant's "periodical" was exempt as a periodical under Entry 5 of the First Schedule or taxable as a catalogue under Entry 52 of the Third Schedule of the DVAT Act was determined by applying a restricted, popular-meaning construction of exemption entries; since the publication was essentially a product catalogue for dealers, it did not qualify as a periodical for reading purposes, and it was held taxable under Entry 52 in favour of the Revenue. Whether coconut oil sold by the appellant was "edible oil" under Entry 25 of the Third Schedule was decided on functional and market identity; as it was sold in small packs, displayed and marketed as hair-care and purchased for hair application, it was held not covered by Entry 25, and the Revenue's classification was upheld; the appeal was dismissed. en-us Fri, 22 Dec 2023 00:00:00 +0530 Mon, 29 Dec 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447841 Whether the appellant's "periodical" was exempt as a periodical under Entry 5 of the First Schedule or taxable as a catalogue under Entry 52 of the Third Schedule of the DVAT Act was determined by applying a restricted, popular-meaning construction of exemption entries; since the publication was essentially a product catalogue for dealers, it did not qualify as a periodical for reading purposes, and it was held taxable under Entry 52 in favour of the Revenue. Whether coconut oil sold by the appellant was "edible oil" under Entry 25 of the Third Schedule was decided on functional and market identity; as it was sold in small packs, displayed and marketed as hair-care and purchased for hair application, it was held not covered by Entry 25, and the Revenue's classification was upheld; the appeal was dismissed. Case-Laws VAT / Sales Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447841