https://www.taxtmi.com/caselaws?id=777699 Goods classification under the Madhya Pradesh Commercial Tax Act turns on commercial identity and the specific-over-general rule. Maize oil and maize cake were treated as having independent market recognition and use, so their emergence during maize starch manufacture did not make them exempt by-products of maize as a cereal under Entry 91(ii) of Schedule I, with no consequential exemption under Section 8(2A) of the CST Act. Entry 38 of Part V of Schedule II was treated as the specific taxable entry for vegetable and edible oil, so the products fell within the taxable schedule rather than the general exemption. en-us Thu, 28 Aug 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777699 Goods classification under the Madhya Pradesh Commercial Tax Act turns on commercial identity and the specific-over-general rule. Maize oil and maize cake were treated as having independent market recognition and use, so their emergence during maize starch manufacture did not make them exempt by-products of maize as a cereal under Entry 91(ii) of Schedule I, with no consequential exemption under Section 8(2A) of the CST Act. Entry 38 of Part V of Schedule II was treated as the specific taxable entry for vegetable and edible oil, so the products fell within the taxable schedule rather than the general exemption. Case-Laws VAT / Sales Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777699