Classification - Porridge / Daliya (cracked wheat) - The Act does not make any distinction between the...

Classification - Porridge / Daliya (cracked wheat) - The Act does not make any distinction between the normal porridge and instant porridge, and the finding arrived by the Tribunal is a fallacy. The intention of legislature was clear that exemption from tax has to be given to the product Porridge whether it was instant Porridge or normal Porridge i.e. Daliya (cracked wheat). - The Tribunal was not correct to read in between and deny the benefit to the assessee as granted by the taxing statute. - HC .....

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