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  
Disclaimer: SoOLEGAL in Media collaboration with Lawstreet Journal. SoOLEGAL take no responsbility for the content provided by Lawstreet Journal. For any discrepancies Contact Lawstreet Journal.
Did you find this write up useful? YES 0 NO 0
  21 Mar 2022 1:00pm
I am out here to speed this good news to the entire world on how I got help from Dr.Kachi a great lottery spell caster that will help you cast a lottery spell and give you the rightful numbers to win the lottery, I didn't believe it, at first but as life got harder i decided to take a try, I spend so much money on tickets just to make sure I win. until the day I met Dr KACHI online, which so many people have talking about that he is very great when it comes to casting lottery spell, i wasn't sure about it all but i just gave it a trial, behold it was like a magic i won the lottery with the numbers he gave to me. Dr. Kachi is a really trustful person worthy and reliable, i am sharing this to you who have been finding it so hard to win the lottery,Thanks you Dr. Kachi who helped me contact email OR WhatsApp number: +1 (570) 775-3362 by Website, .
Featured Members view all


C2RMTo Know More

Something Awesome Is In The Work









Sign-up and we will notify you of our launch.
We’ll also give some discount for your effort :)

* We won’t use your email for spam, just to notify you of our launch.

SAARTHTo Know More

Launching Soon : SAARTH, your complete client, case, practise & document management SAAS application with direct client chat feature.

If you want to know more give us a Call at :+91 98109 29455 or Mail