SAJ FOOD PRODUCTS PVT. LTD. Vs. STATE OF MEGHALAYA

JUDGEMENT

(1.) The matter calls for a fresh consideration on rebound.

(2.) The petition for revision of an appellate order dated January 23, 2015 passed by the Meghalaya Board of Revenue was rejected on the ground that it was barred by limitation. Such order of this Court of January 28, 2020 was set aside by the Supreme Court by its order of December 10, 2021 and the petition for revision along with the application for condonation of delay were restored to the board of this Court for being considered afresh.

(3.) The petitioner manufactures a product that is generically known as rusk. Rusk is a form of toasted bread that, unlike untoasted bread which is soft, is crunchy and it is consumed more as a biscuit than as bread or even toasted bread. Bread is exempted from value added tax in the State. The petitioner passed off its product as a form of bread and took advantage of the exemption. Upon the Department regarding rusk as different from bread and seeking to impose VAT under the miscellaneous entry which pertains to unspecified products, the petitioner challenged the same. At the end of the adjudication at three levels before the Department and the Board of Revenue, the petitioner failed to impress the authorities that rusk had to be treated as bread and permitted the exemption. Hence, the present revision.