https://www.taxtmi.com/caselaws?id=764410 Toasted bread was treated as a separate taxable commodity because the statutory schedule distinguished ordinary bread from rusk or hardened bread. Although the product was described as bread in substance, the presence of separate entries meant that toasted bread, as a hardened form of bread, fell within the taxable entry for rusk or hardened bread rather than the exempt bread entry. Earlier authorities were not applied because they arose under materially different statutory settings. On that basis, the Tribunal's classification was upheld and no substantial question of law was found to arise. en-us Mon, 06 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764410 Toasted bread was treated as a separate taxable commodity because the statutory schedule distinguished ordinary bread from rusk or hardened bread. Although the product was described as bread in substance, the presence of separate entries meant that toasted bread, as a hardened form of bread, fell within the taxable entry for rusk or hardened bread rather than the exempt bread entry. Earlier authorities were not applied because they arose under materially different statutory settings. On that basis, the Tribunal's classification was upheld and no substantial question of law was found to arise. Case-Laws VAT / Sales Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764410