Exemption for soya flour denied as it fell outside cereal and pulse flour categories

Exemption for soya flour denied as it fell outside cereal and pulse flour categories https://www.taxtmi.com/highlights?id=101477 The note examines whether soya flour qualifies for exemption under Notification No. 48, which was limited to atta of cereals and besan of pulses. It records that soya flour, derived from soyabean, fell outside those exempted categories and was not treated as cereal flour or pulse flour. On that basis, the exemption was unavailable and the levy of Central Sales Tax on inter-State sales was left undisturbed; the writ challenge failed. en-us Wed, 08 Jul 2026 09:08:54 +0530 Wed, 08 Jul 2026 09:08:56 +0530 TaxTMI RSS Generator Exemption for soya flour denied as it fell outside cereal and pulse flour categories https://www.taxtmi.com/highlights?id=101477 The note examines whether soya flour qualifies for exemption under Notification No. 48, which was limited to atta of cereals and besan of pulses. It records that soya flour, derived from soyabean, fell outside those exempted categories and was not treated as cereal flour or pulse flour. On that basis, the exemption was unavailable and the levy of Central Sales Tax on inter-State sales was left undisturbed; the writ challenge failed. Highlights VAT / Sales Tax Wed, 08 Jul 2026 09:08:54 +0530 https://www.taxtmi.com/highlights?id=101477