Rusk Is Different from Bread, VAT Exemption Available To Bread Can’t Be Extended To Rusk

Case: Saj Food Products Pvt. Ltd. Versus State of Meghalaya & Ors

Coram: Chief Justice Sanjib Banerjee and Justice W. Diengdoh

Case No.: CRP No.32/2019 with MC (CRP) No.17/2019

Court Observation: “Just as the Supreme Court held in Vasantham Foundry that cast iron casting could not be regarded as cast iron since the manufactured cast iron was subjected to a further process of manufacture to be converted into cast iron castings, in the present case, the same ingredients that go into the manufacture of bread may, doubtlessly, be used by the petitioner, but upon such bread being manufactured by the petitioner, the petitioner subjects such bread to a further process of manufacturing activity to arrive at its finished product of rusk. Quite obviously, some value is added to bread to make it into rusk, and that would attract VAT,”

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Keywords

VAT Exemption, Meghalaya High Court