https://www.taxtmi.com/caselaws?id=458454 Kurkure and Cheetos were held classifiable as namkeen under the specific VAT entry rather than the residuary Schedule V entry because the Revenue did not prove that they could not reasonably fit within a specific classification; product description, food-law indicators and FSSAI treatment supported the namkeen classification. A later insertion of the goods into Schedule V could not be applied retrospectively, as taxing amendments operate prospectively unless clear legislative intent shows otherwise. The impugned classification for the earlier tax period was therefore unsustainable and the revisions succeeded. en-us Fri, 06 Oct 2023 00:00:00 +0530 Mon, 28 Oct 2024 21:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458454 Kurkure and Cheetos were held classifiable as namkeen under the specific VAT entry rather than the residuary Schedule V entry because the Revenue did not prove that they could not reasonably fit within a specific classification; product description, food-law indicators and FSSAI treatment supported the namkeen classification. A later insertion of the goods into Schedule V could not be applied retrospectively, as taxing amendments operate prospectively unless clear legislative intent shows otherwise. The impugned classification for the earlier tax period was therefore unsustainable and the revisions succeeded. Case-Laws VAT / Sales Tax Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458454