Kerala VAT: Bakery shortening and vanaspati are not similar

M/s. Parisons Foods Pvt. Ltd. Vs. Joint Commissioner Of Commercial Taxes (Kerala High Court) The appeal arises from a Clarification Order issued under Section 94 of the Kerala Value Added Tax Act, 2003 (‘KVAT Act’ for short). The appellant/dealer, inter alia, is engaged in the manufacture of ‘bakery shortening’. The clarification sought for was the tax rate applicable to ‘bakery shortening’, which according to the appellant falls under Entry 38 of the Third Schedule of the KVAT Act exigible to tax @ 5%. The clarification sought was in the context of the Depa...