Lawstreet Journal

Bread And Rusk Are Different, Vat Exemption Available To Bread Can't Be Extended To Rusk: Meghalaya High Court

Lawstreet Journal 20 Mar 2022 2:44am

Image courtesy: Lawstreet Journal Judiciary Bread And Rusk Are Different, Vat Exemption Available To Bread Can't Be Extended To Rusk: Meghalaya High Court

The Meghalaya High Court bench of Chief Justice Sanjib Banerjee and Justice W. Diengdoh has declared that rusk is not bread and that the state of Meghalaya's VAT exemption for bread must be granted to rusk as well.


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. 


whether the product rusk was liable to be treated as bread and extended the benefit of exemption from VAT that bread enjoys in the State.


At first blush, the argument put forth by the petitioner appears to be attractive; after all, it is nobody’s case that the petitioner buys bread from the market and manufactures rusk therefrom.

As per the submission of the petitioner rusk , is also a form of… Continue Reading...

Tagged: Meghalaya High Court   GST  
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