9911796707
TMI Blog2025 (1) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT] - HELD THAT:- The product in question is essentially bread. However, the Odisha Act provides for two separate entries in respect of bread. When something more is done to it to result in toasted bread, it is included in the separate taxable entry. On perusal of the assessment order, the first appellate order and impugned order we do find there has been different findings on fact regarding the product. However, the Tribunal does not appear to have suffered from any confusion in finding, as the last forum to find on facts that the product is toasted bread. Though entry 77B in Schedule B includes products other than rusk, but given meaning by the entry, of rusk to be hardened bread, the Tribunal cannot be faulted for coming to a fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the petition for revision be admitted on questions suggested in additional affidavit dated 2nd January, 2025. The suggested questions are reproduced below. a. Whether, in the facts and circumstances of the present case, the Hon ble Tribunal was correct and justified in passing a non-speaking order without considering the submissions of the Petitioner? b. Whether, in the facts and circumstances of the present case, the Hon ble Tribunal was correct in classifying the product as Rusk (hardened bread) under Entry 77B of the Schedule of the OVAT Act, 2004, instead of classifying it as Bread (branded or otherwise) under Entry 34 of Schedule A of the OVAT Act, 2004? c. Whether, in the facts and circumstances of the present case, the Hon ble Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his client s product to be namkeen . Entry 77B in Schedule B relates to exactly those items that have been mentioned therein. His client s product is nowhere near being a namkeen . It is bread and therefore did not and does not attract levy nor collection of value added tax. 4. He cites view taken by a learned single Judge in the High Court of Chhattisgarh on judgment dated 5th March, 2018 in Kesharwani Enterprises v. State of Chhattisgarh available at 2018 SCC OnLine Chh 988. He relies on several paragraphs in the judgment. Reproduced below is paragraph-34 from it. 34. Under the factual circumstances, this court is also of the opinion that the term bread under Schedule I, entry 7 has to be construed as a generic entry made and it has to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Schedule B. They are distinct and separate entries. While entry 34 in Schedule A exempts products under classification bread, toasted bread falls under taxable entry 77B in Schedule B. 7. On Kesharwani Enterprises (supra) Mr. Mishra submits, it is not applicable to the case. The Chhattisgarh Value Added Tax Act, 2005 does not have any entry corresponding to entry 77B in Schedule B of Orissa Value Added Tax Act, 2004. In the circumstances, view taken in relation to relevant entry in the local Act was of wider meaning given to product bread, to include all its modifications, as not falling under the residuary entry. So far as G. Radhakrishna Murthy (supra) is concerned, the Supreme Court was dealing with a distinct product, to answer the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ardened bread, the Tribunal cannot be faulted for coming to a finding that petitioner s product is hardened bread as in toast. It is a clear case of the product of bread having two applicable classifications. 11. We accept submission made on behalf of revenue that Kesharwani Enterprises (supra) is not applicable since the Chhattisgarh Act does not have an entry corresponding to entry 77B in Schedule B. Also, revenue s submission regarding G. Radhakrishna Murthy (supra), of a distinct and separate product said by the Supreme Court as cannot come within the entry, as cannot be expanded to accommodate it, to be inapplicable because the Odisha Act provides for two separate entries in respect of essentially the same products bread and rusk, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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