A division bench of the Meghalaya High Court comprising Chief Justice Sanjib Banerjee, and Justice W. Diengdoh has observed that ‘rusk’ cannot be classified as ‘bread’ for the purpose of Meghalaya VAT Act and therefore, the tax exemption for bread cannot be extended to ‘rusk’. The petitioner, M/s Saj Food Products Ltd, manufactures rusk. Rusk…
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