Allowability of VAT Exemption to Rusk as the same was classifiable as ‘Bread’

S.S. Food Kather Vs State of Himachal Pradesh (Himachal Pradesh High Court) Conclusion: VAT exemption was allowable to Rusk also as same as Bread because the raw material as also the manufacturing process for Bread and Rusk was same and thereafter only the moisture was extracted, would not term that activity to be falling within the meaning of “manufacturer” as used in the Act. Held: The common question of law related to the classification adopted by assessee on sale of ‘Bread-Rusk’ under Entry 9 of Schedule B under the HPVAT Act as “Bread”, exempted from VAT. Whereas the o...